2020 No. 44
Rating And Valuation

The Non-Domestic Rating (Valuation of Utilities) (Scotland) Amendment Order 2020

Made
Laid before the Scottish Parliament
Coming into force
The Scottish Ministers make the following Order in exercise of the powers conferred by section 6A(1)(aa) and (1B) of the Valuation and Rating (Scotland) Act 19561, section 27(6A) and (6B) of the Local Government etc. (Scotland) Act 19942 and all other powers enabling them to do so.
In accordance with section 6A(1D) of the Valuation and Rating (Scotland) Act 19563 they have consulted such associations of local authorities and such other persons as they think appropriate.
In accordance with section 27(6D) of the Local Government etc. (Scotland) Act 19944 they have consulted such associations of local authorities and such other persons as they think appropriate.

Citation and commencement1.

This Order may be cited as the Non-Domestic Rating (Valuation of Utilities) (Scotland) Amendment Order 2020 and comes into force on 1 April 2020.

Amendment of the Non-Domestic Rating (Valuation of Utilities) (Scotland) Order 20052.

(1)

The Non-Domestic Rating (Valuation of Utilities) (Scotland) Order 20055 is amended as follows.

(2)

For article 7A(2) (fixed line telecommunications) substitute—

“(2)

A “fixed line operator”, for the purposes of this article, is any of the companies registered with the following names and registration numbers—

Company name

Registration number

AtlasConnect Limited

SC241790

Axione UK Limited

08434202

British Telecommunications Public Limited Company

01800000

Centurylink Communications UK Limited

02495998

Cityfibre Limited

09759465

Cogent Communications UK Ltd

04014628

Daisy Group Holdings Limited

09162741

EE Limited

02382161

Entanet International Limited

03274237

Everything Everywhere Limited

08263590

Fibrenest Limited

06962197

Gamma Telecom Ltd

04340834

Hutchison 3G UK Limited

03885486

Hyperoptic Ltd

07222543

Interoute Communications Holdings Limited

04927540

Interoute Communications Limited

04472687

Interoute Vtesse Limited

03900836

JISC

05747339

JISC Services Limited

02881024

NEOS Networks Limited

03477297

NTL Business Limited

03076222

Oath (UK) Limited

03462696

Pipex Communications Services Limited

03059016

Pulsant (Scotland) Limited

SC236128

Sky Home Communications Limited

05262862

Sky Telecommunications Services Limited

02883980

SSE Telecommunications Limited

SC213457

Talktalk Communications Limited

03849133

Telefonica UK Limited

01743099

Thus Group Holdings Limited

SC192666

Tiscali UK Limited

03408171

Verizon UK Limited

02776038

Virgin Media Limited

02591237

Vodafone Enterprise U.K.

01541957

Vodafone Limited

01471587

Zayo Group UK Limited

03726666.”.

(3)

After article 9 (powers of assessors), insert—

“Entries otherwise than as directed by this Order9A.

(1)

The entering of lands and heritages in a valuation roll otherwise than as directed by this Order does not affect the validity of the entry or any action taken in consequence of that entry.

(2)

Where it comes to the attention of the assessor designated to value lands and heritages under article 8 that lands and heritages have not been entered as directed by this Order in the valuation roll for which that assessor is responsible, that assessor must—

(a)

where the lands and heritages are not entered in the valuation roll for that assessor’s valuation area—

(i)

make arrangements with the assessor for the valuation area of the roll in which the lands and heritages have been entered for that entry to be altered or removed, and

(ii)

enter the lands and heritages in the valuation roll as directed by this Order with effect from the same date as the alteration or removal of the other entry takes effect,

(b)

where the lands and heritages are entered in the valuation roll for that assessor’s valuation area, but are not the subject of a single entry in that roll—

(i)

alter or remove the entry, and

(ii)

enter the lands and heritages as directed by this Order with effect from the same date as the alteration or removal of the other entry takes effect.”.

BEN MACPHERSON
Authorised to sign by the Scottish Ministers

St Andrew’s House,

Edinburgh

EXPLANATORY NOTE
(This note is not part of the Order)

This Order amends the Non-Domestic Rating (Valuation of Utilities) (Scotland) Order 2005 (S.S.I. 2005/127, “the principal Order”).

Article 2(2) replaces a table in the principal Order which details companies to be regarded as “fixed line operators” for the purposes of entries in the valuation roll. The effect is that lands and heritages occupied by those operators are entered as a single entry in the valuation roll, despite being situated in different rating authority areas.

Article 2(3) makes provision for entries that have not been made in accordance with the provisions of the principal Order. It provides that the entry is valid, as is anything done in consequence of it, but requires the assessor designated by the principal Order to arrange to rectify the entry or entries.