The Non-Domestic Rating (Valuation of Utilities) (Scotland) Amendment Order 2025

Scottish Statutory Instruments

2025 No. 19

Rating And Valuation

The Non-Domestic Rating (Valuation of Utilities) (Scotland) Amendment Order 2025

Made

28th January 2025

Laid before the Scottish Parliament

30th January 2025

Coming into force

1st April 2025

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 1956(1) and all other powers enabling them to do so.

In accordance with section 6A(1D) of the Valuation and Rating (Scotland) Act 1956(2) they have consulted such associations of local authorities and such other persons as they think appropriate.

Citation and commencement

1.  This Order may be cited as the Non-Domestic Rating (Valuation of Utilities) (Scotland) Amendment Order 2025 and comes into force on 1 April 2025.

Amendment of the Non-Domestic Rating (Valuation of Utilities) (Scotland) Order 2005

2.—(1) The Non-Domestic Rating (Valuation of Utilities) (Scotland) Order 2005(3) is amended as follows.

(2) In the table forming part of article 7A(2) (fixed line telecommunications)(4)—

(a) omit the entry in the first column (Company Name) for “Interoute Communications Holdings Limited” and the corresponding registration number in the second column (Registration Number) “04927540”,

(b) omit the entry in the first column (Company Name) for “Interoute Communications Limited” and the corresponding registration number in the second column (Registration Number) “04472687”,

(c) after the entry for “Entanet International Limited” insert in the first column “Exa Infrastructure Holdings UK Limited” with the respective corresponding registration number in the second column “04927540”, then insert in the first column “Exa Infrastructure UK Limited” with the respective corresponding registration number in the second column “04472687”, and

(d) after the entry for “NEOS Networks Limited” insert in the first column “Nexfibre Networks Services Limited” with the respective corresponding registration number in the second column “14163446”.

IVAN MCKEE

Authorised to sign by the Scottish Ministers

St Andrew’s House,

Edinburgh

28th January 2025

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) amends the table in article 7A of the principal Order to remove two companies from the list of those regarded as “fixed line operators” and add three new companies to the same list.

The effect of being a company referred to in 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.

(1)

1956 c. 60. Section 6A was inserted by section 161 of the Local Government etc. (Scotland) Act 1994 (c. 39) and subsections (1)(aa) and (1B) were inserted by section 32(1) of the Local Government in Scotland Act 2003 (asp 1) (“the 2003 Act”). 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).

(2)

Section 6A(1D) was inserted by section 32(1)(b) of the 2003 Act.

(3)

S.S.I. 2005/127.

(4)

Article 7A was inserted by S.S.I. 2010/78 and relevantly amended by S.S.I. 2011/75, S.S.I. 2014/64, S.S.I. 2015/50, S.S.I. 2017/42, S.S.I. 2019/45, S.S.I. 2020/44, S.S.I. 2021/59, S.S.I. 2022/37 and S.S.I. 2024/25.