The Non-Domestic Rating (Valuation of Utilities) (Scotland) Amendment Order 2019

EXPLANATORY NOTE

(This note is not part of the Order)

This Order amends the Non-Domestic Rating (Valuation of Utilities) (Scotland) Order 2005 (“the 2005 Order”).

The amendments relate to specified lands and heritages which are to be treated as if they justify only one entry in a single valuation roll, despite being situated in areas covered by different rolls. Mostly, they update references to operators in the 2005 Order.

Article 3 amends the 2005 Order to add solar power and biomass as primary sources of energy in the generation of electricity, for the purpose of identifying persons carrying on undertakings to whom that Order applies.

Article 5 omits unnecessary references in the 2005 Order to the date of registration of companies.

Article 6 replaces a table which details companies to be regarded as “fixed line operators” for the purposes of entry in a single valuation roll. Article 6 also, like article 5, omits an unnecessary reference in the 2005 Order to the date of registration of companies, by not including such a reference in the text it substitutes into the 2005 Order.