Scottish Statutory Instruments
2003 No. 187
RATING AND VALUATION
The Water Undertakings (Rateable Values) (Scotland) Order 2003
Made 10th March 2003
Coming into force 31st March 2003

The Scottish Ministers, in exercise of the powers conferred by sections 6, 35 and 37(1) of the Local Government (Scotland) Act 1975 and of all other powers enabling them in that behalf, and after consultation with such associations of local authorities, and of persons carrying on undertakings, as appeared to them to be concerned, and with such local authorities, persons or associations of persons with whom consultation appeared to them to be desirable, all in accordance with section 6(4) of the said Act, hereby make the following Order, a draft of which has, in accordance with section 6(7) of that Act, been laid before, and approved by resolution of the Scottish Parliament:
1975 c. 30; section 6(1) to (7) was substituted by the Local Government (Scotland) Act 1978 (c. 4), section 1 and section 6(1) were subsequently substituted by the Local Government Finance Act 1988 (c. 41), Schedule 12, paragraph 11 and amended by the Local Government Finance Act 1992 (c. 14), Schedule 13, paragraph 42; section 6(1A) was repealed by the Local Government etc. (Scotland) Act 1994 (c. 39), Schedule 14; section 6(5A) and (8) was inserted by the Local Government etc. (Scotland) Act 1994, sections 160 and 157; section 37(1) contains a definition of “prescribed” which is relevant to the exercise of the powers under which this Order is made and which was amended by the Local Government Finance Act 1992, Schedule 13, paragraph 43(c). The functions of the Secretary of State were transferred to the Scottish Ministers by virtue of section 53 of the Scotland Act 1998 (c. 46).

Citation and commencement
1. This Order may be cited as the Water Undertakings (Rateable Values) (Scotland) Order 2003 and shall come into force on 31st March 2003 but shall have effect as from 1st April 2002.
In terms of section 6(6) of the Local Government (Scotland) Act 1975, an Order under that section may provide that the Order shall have effect from the beginning of the financial year in which it is made.

Interpretation
2. (1) In this Order–
“the 1975 Act” means the Local Government (Scotland) Act 1975;
“financial year” means the period of twelve months beginning with 1st April;
“prescribed class of lands and heritages” means the class of lands and heritages prescribed for the purposes of section 6(1) of the 1975 Act in article 3 of this Order.
(2) Any reference in this Order to–
(a) lands and heritages occupied by Scottish Water includes a reference to lands and heritages which, if unoccupied, are owned by it; and
Scottish Water was established by section 20 of the Water Industry (Scotland) Act 2002 (asp 3).
(b) lands and heritages used for any purpose includes a reference to lands and heritages which are unused but in relation to which it appears that, when next in use, they will be used for such a purpose.

Prescribed class of lands and heritages
3. The following class of lands and heritages is hereby prescribed for the purposes of section 6(1) of the 1975 Act, namely any lands and heritages in Scotland occupied by Scottish Water and wholly or mainly used for the purposes of the supply of water carried on by it.

Aggregate amount of rateable values for financial years 2002-03 to 2004-05
4. For the purposes of section 6(1) of the 1975 Act, the aggregate amount of the rateable values of the prescribed class of lands and heritages for each of the financial years 2002 03, 2003 04 and 2004-05 is hereby prescribed as £32,000,000.

Apportionment of aggregate amount of rateable values among local authorities
5. For the purposes of section 6(2) of the 1975 Act, the aggregate amount, as prescribed by article 4 above, of the rateable values of the prescribed class of lands and heritages for each of the financial years 2002-03, 2003-04 and 2004-05 shall be apportioned among the local authorities specified in column 1 of the Schedule to this Order in the amount shown opposite the name of each such local authority in column 2 of that Schedule.

Amendment of enactments
6. The following amendments shall be made to the enactments specified in articles 7 and 8 below in their relation to the valuation of the prescribed class of lands and heritages for the financial year 2002-03 and the two following financial years.
7. In section 6(1) of the Valuation and Rating (Scotland) Act 1956, after the words “this Act”, there shall be inserted the words “and to any Order made under section 6 of the Local Government (Scotland) Act 1975 (c. 30)”.
1956 c. 60; section 6(1) was amended by the Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47), Schedule 6 and the Local Government and Housing Act 1989 (c. 42), Schedule 6, paragraph 3.
8. (1) In section 2(1)(c) of the 1975 Act at the end there shall be inserted–

“(iii) upon their ceasing to be lands and heritages within the class of lands and heritages prescribed in the Water Undertakings (Rateable Values) (Scotland) Order 2003 (hereinafter in this Act referred to as “the 2003 Order”);”.

Section 2(1)(c)(i) was repealed by the Local Government and Rating Act 1997 (c. 29), Schedule 4.
(2) In section 2(1)(d) of that Act after the words “lands and heritages” there shall be inserted–

“(other than lands and heritages within the class of lands and heritages prescribed in the 2003 Order)”.

(3) After paragraph (f) of section 2(1) of that Act, there shall be inserted–

“(ff) by entering therein, in relation to Scottish Water, any lands and heritages within the class of lands and heritages prescribed in the 2003 Order together with the rateable values prescribed and apportioned in accordance with that Order;”.

(4) In paragraph (a) of section 2(2) of that Act, after the words “subsection (1)(a)” there shall be inserted the words “or (ff)”.
(5) In section 3(4) of that Act, after the words “lands and heritages” where they appear for the first time, there shall be inserted–

“(other than lands and heritages within the class of lands and heritages prescribed in the 2003 Order)”.

Section 3(4) was amended by the Local Government and Rating Act 1997, Schedule 3, paragraph 13(b).

Revocation
9. The Water Undertakings (Rateable Values) (Scotland) Order 2000, article 3 of the Electricity Lands and Water Undertakings (Rateable Values) (Scotland) Amendment Order 2000 and the Water Undertakings (Rateable Values) (Scotland) Variation Order 2002 are hereby revoked and the provisions inserted in the Valuation and Rating (Scotland) Act 1956 and the 1975 Act by the Water Undertakings (Rateable Values) (Scotland) Order 2000 are, in so far as they relate to the valuation of the class of lands and heritages prescribed in article 3 of that Order for the financial year 2002-03 and the two following financial years, hereby repealed.
S.I. 2000/90.
S.S.I. 2000/284.
S.S.I. 2002/159.
ANDREW P KERR
A member of the Scottish Executive
St Andrew’s House, Edinburgh
10th March 2003

SCHEDULE APPORTIONMENT OF AGGREGATE AMOUNT OF RATEABLE VALUES OF PRESCRIBED CLASS OF LANDS AND HERITAGES FOR FINANCIAL YEAR 2002 03 AND THE TWO FOLLOWING FINANCIAL YEARS
Article 5(1)
(1)	(2)
Local authority	Apportioned amount
	£
Aberdeen City Council	860,960
Aberdeenshire Council	1,040,512
Angus Council	732,192
Argyll and Bute Council	559,264
East Ayrshire Council	661,536
North Ayrshire Council	1,146,656
South Ayrshire Council	1,021,152
Clackmannanshire Council	448,320
Comhairle nan Eilean Siar	160,576
Dumfries and Galloway Council	982,720
East Dunbartonshire Council	1,446,720
West Dunbartonshire Council	1,123,232
Dundee City Council	584,960
City of Edinburgh Council	2,268,576
Falkirk Council	1,545,120
Fife Council	1,334,400
City of Glasgow Council	3,022,848
Highland Council	1,201,920
Inverclyde Council	587,168
North Lanarkshire Council	1,587,168
South Lanarkshire Council	1,914,432
East Lothian Council	499,360
Midlothian Council	404,640
West Lothian Council	535,488
Moray Council	327,424
Orkney Islands Council	129,312
Perth and Kinross Council	1,110,944
East Renfrewshire Council	513,152
Renfrewshire Council	918,688
The Scottish Borders Council	993,664
Shetland Islands Council	159,872
Stirling Council	2,177,024

(This note is not part of the Order)
This Order makes provision for the valuation for financial years 2002 03 to 2004 05 of certain lands and heritages occupied by Scottish Water and wholly or mainly used for the purposes of water undertakings carried on by that company (“the prescribed class of lands and heritages”) (article 3).
The Order prescribes the aggregate amount of the rateable values of the prescribed class of lands and heritages for the financial year 2002 03 and the following two financial years at £32,000,000 (article 4). It also apportions the aggregate amounts among local authorities (article 5 and the Schedule to the Order).
The Order also amends certain enactments relating to the valuation of the prescribed class of lands and heritages and revokes 2 previous Orders, now spent.