2003 No. 187

RATING AND VALUATION

The Water Undertakings (Rateable Values) (Scotland) Order 2003

Made

Coming into force

The Scottish Ministers, in exercise of the powers conferred by sections 6, 35 and 37(1) of the Local Government (Scotland) Act 19751 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:

Citation and commencement1

This Order may be cited as the Water Undertakings (Rateable Values) (Scotland) Order 20032 and shall come into force on 31st March 2003 but shall have effect as from 1st April 2002.

Interpretation2

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 Water3 includes a reference to lands and heritages which, if unoccupied, are owned by it; and

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 heritages3

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 2004-054

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 authorities5

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 19564, 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)”.

8

1

In section 2(1)(c) of the 1975 Act5 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”);

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 Act6, 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)

Revocation9

The Water Undertakings (Rateable Values) (Scotland) Order 20007, article 3 of the Electricity Lands and Water Undertakings (Rateable Values) (Scotland) Amendment Order 20008 and the Water Undertakings (Rateable Values) (Scotland) Variation Order 20029 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.

ANDREW P KERRA member of the Scottish ExecutiveSt Andrew’s House, Edinburgh

SCHEDULEAPPORTIONMENT 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.