The Docks and Harbours (Rateable Values) (Scotland) Order 2000

Explanatory Note

(This note is not part of the Order)

This Order makes provision for the valuation for the financial year 2000-01 and any subsequent financial year of certain lands and heritages (“the prescribed class of lands and heritages”) occupied by a person (“an authority”) carrying on a dock or harbour undertaking under statutory powers. That class is prescribed at article 3.

The Order provides for a new basis for the valuation of the prescribed class of lands and heritages occupied by an authority for the financial year 2000-01 to be an amount equal to 25 per cent of the relevant balance of the undertaking, as defined, during a 12 month period, and for any subsequent financial year to be an amount equal to 25 per cent of the adjusted balance of the undertaking, as defined, for a 12 month period (article 4).

It also provides for the apportionment, in appropriate cases, of the rateable value of the prescribed class of lands and heritages of each undertaking among different local authorities (article 5).

The Order contains supplementary provisions and amends certain enactments relating to the valuation of the prescribed class of lands and heritages (articles 6 to 10).

The Order also revokes the Docks and Harbours (Rateable Values) (Scotland) Order 1990 and two Orders which amend that Order which together formed the now superseded basis for the valuation of prescribed class of lands and heritages for docks and harbours purposes.