1995 No. 367 (S.17)

RATING AND VALUATION

The Water Undertakings (Rateable Values) (Scotland) Order 1995

Made15th February 1995

Coming into force1st April 1995

The Secretary of State, in exercise of the powers conferred on him by sections 6, 35 and 37(1) of the Local Government (Scotland) Act 19751 and of all other powers enabling him in that behalf, and after consultation with such associations of local authorities, and of persons carrying on undertakings, as appeared to him to be concerned, and with such local authorities, persons, or associations of persons with whom consultation appeared to him to be desirable, all in accordance with section 6(4) of the said Act, hereby makes the following Order, a draft of which has been laid before and has been approved by resolution of each House of Parliament:

Citation and commencement

1. (1)

This Order may be cited as the Water Undertakings (Rateable Values) (Scotland) Order 1995 and shall come into force on 1st April 1995.

Interpretation

2. (1)

In this Order, unless the context otherwise requires—

“the 1975 Act” means the Local Government (Scotland) Act 1975;

“financial year” means the period of twelve months beginning with 1st April;

“non-domestic water rate” shall be construed in accordance with the provisions of section 40 of the Water (Scotland) Act 19802;

“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;

“water authority” means—

(a)

a water authority within the meaning of section 109(1) of the Water (Scotland) Act 1980; and

(b)

a water development board within the meaning of that section; and

“water undertaking” means an undertaking for the supply of water carried on by a water authority.

(2)

Any reference in this Order to—

(a)

lands and heritages occupied by a water authority includes a reference to lands and heritages which, if unoccupied, are owned by that authority; 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 heritages

3.

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 a water authority and used wholly or mainly for the purposes of the water undertaking carried on by that authority.

Non-domestic water rate

4.

The non-domestic water rate shall not be leviable in respect of the prescribed class of lands and heritages in respect of the financial year 1995-96.

Aggregate amount and apportionment of rateable values for the financial year 1995-96

5.

For the purposes of section 6(1) and (2) of the 1975 Act, in relation to the financial year 1995-96—

(a)

the aggregate amount of the rateable values of the prescribed class of lands and heritages occupied by each water authority specified in column 1 of the Schedule to this Order is prescribed as the amount specified in column 2 of that Schedule opposite the name of that water authority; and

(b)

the aggregate amount of the rateable values prescribed in relation to each water authority specified in column 1 of that Schedule is apportioned among the local authorities specified in column 3 of that Schedule opposite the name of that water authority in the amount shown opposite the name of each such local authority in column 4 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 1995-96.

7.

In section 6(1) of the Valuation and Rating (Scotland) Act 19563, after the words “this Act”, there shall be inserted the words “and to any Order made by the Secretary of State under section 6 of the Local Government (Scotland) Act 1975”.

8. (1)

Section 2(1)(c) of the 1975 Act shall be amended by inserting at the end the following:—

“(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 1995 (hereinafter in this Act referred to as “the 1995 Order”);”.

(2)

Section 2(1)(d) of that Act shall be amended by inserting after the words “lands and heritages” the following words:—

“(other than lands and heritages within the class of lands and heritages prescribed in the 1995 Order)”.

(3)

After paragraph (g) of section 2(1) of that Act there shall be inserted the following paragraph:—

“(gg)
by entering therein, with effect from 1st April 1995, in relation to each water authority as defined in the 1995 Order, any lands and heritages within the class of lands and heritages prescribed in that Order together with the rateable values apportioned to the local authorities whose areas comprise or form part of the valuation area in accordance with article 5 of that Order;”.

(4)

In section 3(2) of that Act, for the words from “and any such person” to the end, there shall be substituted the following:—

“and, where the entry relates to any lands and heritages within the class of lands and heritages prescribed in the 1995 Order, any such person may at any time while the roll is in force appeal against the entry but only on the grounds that there is a clerical error in that entry.”.

(5)

In section 3(4) of that Act, after the words “lands and heritages” where they appear for the first time, there shall be inserted the following:—

“(other than lands and heritages within the class of lands and heritages prescribed in the 1995 Order)”.

Revocation

9.

The Water Undertakings (Rateable Values) (Scotland) Order 19944 is hereby revoked.

George Kynoch

Parliamentary Under Secretary of State, Scottish Office

St Andrew’s House,

Edinburgh

15th February 1995

SCHEDULEAggregate amount and apportionment of rateable values of prescribed class of lands and heritages of water undertakings for financial year 1995-6

Article 5

(1)	(2)	(3)	(4)
Water authority	Aggregate amount of rateable values	Local authorities	Apportioned amounts
		District Councils
Central Scotland Water Development Board	£1,211,512	Falkirk	£11,222
		Stirling	£56,627
		West Lothian	£1,663
		Clydebank	£1,035
		Cumbernauld and Kilsyth	£13,558
		Dumbarton	£542,887
		Monklands	£27,405
		Strathkelvin	£327,719
		Perth and Kinross	£229,396
Borders Regional Council	£509,908	Berwickshire	£97,769
		Ettrick and Lauderdale	£180,293
		Roxburgh	£175,668
		Tweeddale	£56,017
		East Lothian	£161
Central Regional Council	£2,800,387	Clackmannan	£247,880
		Falkirk	£1,570,401
		Stirling	£626,990
		Bearsden and Milngavie	£251
		Cumbernauld and Kilsyth	£237,908
		Strathkelvin	£116,957
Dumfries and Galloway Regional Council	£1,022,661	Annandale and Eskdale	£273,441
		Nithsdale	£367,233
		Stewartry	£160,787
		Wigtown	£221,200
Fife Regional Council	£2,055,788	Clackmannan	£211,129
		Dunfermline	£561,136
		Kirkcaldy	£503,594
		North East Fife	£301,750
		Perth and Kinross	£478,179
Grampian Regional Council	£2,384,965	Banff and Buchan	£522,407
		City of Aberdeen	£921,240
		Gordon	£184,853
		Kincardine and Deeside	£406,127
		Moray	£350,338
Highland Regional Council	£1,302,936	Badenoch and Strathspey	£80,981
		Caithness	£183,880
		Inverness	£412,324
		Lochaber	£110,100
		Nairn	£55,943
		Ross and Cromarty	£337,750
		Skye and Lochalsh	£57,689
		Sutherland	£64,269
Lothian Regional Council	£3,939,300	Ettrick and Lauderdale	£111,900
		Tweeddale	£358,141
		City of Edinburgh	£2,116,527
		East Lothian	£465,747
		Midlothian	£377,527
		West Lothian	£498,052
		Clydesdale	£11,406
Strathclyde Regional Council	£16,127,595	Tweeddale	£95
		Stirling	£1,649,099
		Argyll and Bute	£406,163
		Bearsden and Milngavie	£964,960
		Clydebank	£262,750
		Clydesdale	£908,644
		Cumnock and Doon Valley	£276,539
		Cunninghame	£1,253,318
		Dumbarton	£586,051
		East Kilbride	£430,121
		Eastwood	£423,956
		City of Glasgow	£3,591,386
		Hamilton	£453,726
		Inverclyde	£641,778
		Kilmarnock and Loudoun	£446,519
		Kyle and Carrick	£1,116,165
		Monklands	£438,909
		Motherwell	£843,662
		Renfrew	£1,141,088
		Strathkelvin	£292,666
Tayside Regional Council	£1,877,569	Angus	£735,953
		City of Dundee	£703,203
		Perth and Kinross	£438,413
		Islands Councils
Orkney Islands Council	£141,955	Orkney	£141,955
Shetland Islands Council	£174,811	Shetland	£174,811
Western Isles Islands Council	£180,685	Western Isles	£180,685

(This note is not part of the Order)

This Order makes provision for the valuation for the financial year 1995-96 of certain lands and heritages (“the prescribed class of lands and heritages”) occupied by the water authorities specified in column 1 of the Schedule to this Order (“the authorities”) and used wholly or mainly for the purposes of water undertakings carried on by the authorities.

The Order prescribes the aggregate amount of the rateable values of the prescribed class of lands and heritages for that financial year in the case of each authority specified in the Schedule. It also apportions that aggregate amount among local authorities in accordance with columns 3 and 4 of the Schedule to the Order (article 5).

The Order provides that the non-domestic water rate shall not be leviable in respect of the prescribed class of lands and heritages for that financial year (article 4).

The Order amends certain enactments relating to the valuation of the prescribed class of lands and heritages and revokes the Order for financial year 1994-95 concerning water undertakings (articles 6 to 9).