2024 No. 25
Rating And Valuation

The Non-Domestic Rating (Valuation of Utilities) (Scotland) Amendment Order 2024

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 and all other powers enabling them to do so.
In accordance with section 6A(1D) of the Valuation and Rating (Scotland) Act 19562 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 2024 and comes into force on 1 April 2024.

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

(1)

The Non-Domestic Rating (Valuation of Utilities) (Scotland) Order 20053 is amended as follows.

(2)

In article 4(3) (gas)4 for “National Grid Gas plc” substitute “National Gas Transmission plc”.

(3)

In the table forming part of article 7A(2) (fixed line telecommunications)5, after the entry for “Gamma Telecom Ltd” insert—

(a)

in the first column (company name) “GoFibre Holdings Limited”, and

(b)

for the corresponding entry in the second column (registration number) “SC582522”.

TOM ARTHUR
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 (“the principal Order”).

Article 2(2) updates a reference to a company name in article 4 of the principal Order, relating to gas.

Article 2(3) amends the table in article 7A of the principal Order to add a new company to the list of those regarded as “fixed line operators”.

The effect of being a company referred to in article 4 or article 7A is that lands and heritages occupied by the company are entered as a single entry in a single valuation roll, for the area specified in the Order, rather than being entered in different valuation rolls held by the valuation authorities in whose areas they are actually located.