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Statutory Instruments of the Scottish Parliament


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SCOTTISH STATUTORY INSTRUMENTS


2003 No. 187

RATING AND VALUATION

The Water Undertakings (Rateable Values) (Scotland) Order 2003

  Made 10th March 2003 
  Coming into force 31st March 2003 

The Scottish Ministers, in exercise of the powers conferred by sections 6, 35 and 37(1) of the Local Government (Scotland) Act 1975[1] and of all other powers enabling them in that behalf, and after consultation with such associations of local authorities, and of persons carrying on undertakings, as appeared to them to be concerned, and with such local authorities, persons or associations of persons with whom consultation appeared to them to be desirable, all in accordance with section 6(4) of the said Act, hereby make the following Order, a draft of which has, in accordance with section 6(7) of that Act, been laid before, and approved by resolution of the Scottish Parliament:

Citation and commencement
     1. This Order may be cited as the Water Undertakings (Rateable Values) (Scotland) Order 2003[2] and shall come into force on 31st March 2003 but shall have effect as from 1st April 2002.

Interpretation
     2.  - (1) In this Order-

    (2) Any reference in this Order to-

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 Scottish Water and wholly or mainly used for the purposes of the supply of water carried on by it.

Aggregate amount of rateable values for financial years 2002-03 to 2004-05
    
4. For the purposes of section 6(1) of the 1975 Act, the aggregate amount of the rateable values of the prescribed class of lands and heritages for each of the financial years 2002 03, 2003 04 and 2004-05 is hereby prescribed as £32,000,000.

Apportionment of aggregate amount of rateable values among local authorities
    
5. For the purposes of section 6(2) of the 1975 Act, the aggregate amount, as prescribed by article 4 above, of the rateable values of the prescribed class of lands and heritages for each of the financial years 2002-03, 2003-04 and 2004-05 shall be apportioned among the local authorities specified in column 1 of the Schedule to this Order in the amount shown opposite the name of each such local authority in column 2 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 2002-03 and the two following financial years.

    
7. In section 6(1) of the Valuation and Rating (Scotland) Act 1956[4], after the words "this Act", there shall be inserted the words "and to any Order made under section 6 of the Local Government (Scotland) Act 1975 (c.30)".

     8.  - (1) In section 2(1)(c) of the 1975 Act[5] at the end there shall be inserted-

    (2) In section 2(1)(d) of that Act after the words "lands and heritages" there shall be inserted-

    (3) After paragraph (f) of section 2(1) of that Act, there shall be inserted-

    (4) In paragraph (a) of section 2(2) of that Act, after the words "subsection (1)(a)" there shall be inserted the words "or (ff)".

    (5) In section 3(4) of that Act[6], after the words "lands and heritages" where they appear for the first time, there shall be inserted-

Revocation
     9. The Water Undertakings (Rateable Values) (Scotland) Order 2000[7], article 3 of the Electricity Lands and Water Undertakings (Rateable Values) (Scotland) Amendment Order 2000[8] and the Water Undertakings (Rateable Values) (Scotland) Variation Order 2002[9] are hereby revoked and the provisions inserted in the Valuation and Rating (Scotland) Act 1956 and the 1975 Act by the Water Undertakings (Rateable Values) (Scotland) Order 2000 are, in so far as they relate to the valuation of the class of lands and heritages prescribed in article 3 of that Order for the financial year 2002-03 and the two following financial years, hereby repealed.


ANDREW P KERR
A member of the Scottish Executive

St Andrew's House, Edinburgh
10th March 2003



SCHEDULE
Article 5(1)


APPORTIONMENT OF AGGREGATE AMOUNT OF RATEABLE VALUES OF PRESCRIBED CLASS OF LANDS AND HERITAGES FOR FINANCIAL YEAR 2002 03 AND THE TWO FOLLOWING FINANCIAL YEARS


(1) (2)
Local authority Apportioned amount
     £
Aberdeen City Council 860,960
Aberdeenshire Council 1,040,512
Angus Council 732,192
Argyll and Bute Council 559,264
East Ayrshire Council 661,536
North Ayrshire Council 1,146,656
South Ayrshire Council 1,021,152
Clackmannanshire Council 448,320
Comhairle nan Eilean Siar 160,576
Dumfries and Galloway Council 982,720
East Dunbartonshire Council 1,446,720
West Dunbartonshire Council 1,123,232
Dundee City Council 584,960
City of Edinburgh Council 2,268,576
Falkirk Council 1,545,120
Fife Council 1,334,400
City of Glasgow Council 3,022,848
Highland Council 1,201,920
Inverclyde Council 587,168
North Lanarkshire Council 1,587,168
South Lanarkshire Council 1,914,432
East Lothian Council 499,360
Midlothian Council 404,640
West Lothian Council 535,488
Moray Council 327,424
Orkney Islands Council 129,312
Perth and Kinross Council 1,110,944
East Renfrewshire Council 513,152
Renfrewshire Council 918,688
The Scottish Borders Council 993,664
Shetland Islands Council 159,872
Stirling Council 2,177,024



EXPLANATORY NOTE

(This note is not part of the Order)


This Order makes provision for the valuation for financial years 2002 03 to 2004 05 of certain lands and heritages occupied by Scottish Water and wholly or mainly used for the purposes of water undertakings carried on by that company ("the prescribed class of lands and heritages") (article 3).

The Order prescribes the aggregate amount of the rateable values of the prescribed class of lands and heritages for the financial year 2002 03 and the following two financial years at £32,000,000 (article 4). It also apportions the aggregate amounts among local authorities (article 5 and the Schedule to the Order).

The Order also amends certain enactments relating to the valuation of the prescribed class of lands and heritages and revokes 2 previous Orders, now spent.


Notes:

[1] 1975 c.30; section 6(1) to (7) was substituted by the Local Government (Scotland) Act 1978 (c.4), section 1 and section 6(1) were subsequently substituted by the Local Government Finance Act 1988 (c.41), Schedule 12, paragraph 11 and amended by the Local Government Finance Act 1992 (c.14), Schedule 13, paragraph 42; section 6(1A) was repealed by the Local Government etc. (Scotland) Act 1994 (c.39), Schedule 14; section 6(5A) and (8) was inserted by the Local Government etc. (Scotland) Act 1994, sections 160 and 157; section 37(1) contains a definition of "prescribed" which is relevant to the exercise of the powers under which this Order is made and which was amended by the Local Government Finance Act 1992, Schedule 13, paragraph 43(c). 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).back

[2] In terms of section 6(6) of the Local Government (Scotland) Act 1975, an Order under that section may provide that the Order shall have effect from the beginning of the financial year in which it is made.back

[3] Scottish Water was established by section 20 of the Water Industry (Scotland) Act 2002 (asp 3).back

[4] 1956 c.60; section 6(1) was amended by the Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c.47), Schedule 6 and the Local Government and Housing Act 1989 (c.42), Schedule 6, paragraph 3.back

[5] Section 2(1)(c)(i) was repealed by the Local Government and Rating Act 1997 (c.29), Schedule 4.back

[6] Section 3(4) was amended by the Local Government and Rating Act 1997, Schedule 3, paragraph 13(b).back

[7] S.I. 2000/90.back

[8] S.S.I. 2000/284.back

[9] S.S.I. 2002/159.back



ISBN 0 11062284 7


 
© Crown copyright 2003
Prepared 31 March 2003


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URL: http://www.bailii.org/scot/legis/num_reg/2003/20030187.html