The Railways (Rateable Values) (Scotland) Order 1994 No. 2070 (S. 95)


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United Kingdom Statutory Instruments


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Statutory Instruments

1994 No. 2070 (S.95)

RATING AND VALUATION

The Railways (Rateable Values) (Scotland) Order 1994

Made

29th July 1994

Coming into force

30th July 1994

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 1975(1) 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, commencement and date of effect

1.-(1) This Order may be cited as the Railways (Rateable Values) (Scotland) Order 1994 and shall come into force on the day after the day on which it is made.

(2) This Order shall have effect as from 1st April 1994(2).

Interpretation

2.-(1) In this Order, unless the context otherwise requires-�

"the 1975 Act" means the Local Government (Scotland) Act 1975;

"the Board" means the British Railways Board;

"clerical work" includes writing, book-keeping, typing, filing, duplicating, sorting papers or information, calculating (whether by manual, mechanical or electronic means), drawing, and the editorial preparation of matter for publication;

"the Company" means the Company registered at the date of this Order by the name of Railtrack PLC;

"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 1980(3);

"office premises" means any lands and heritages constructed or adapted as offices or for office purposes, or used wholly or mainly for such purposes;

"office purposes" includes the purposes of administration and clerical work and handling money;

"operational land", in relation to the Board or the Company, means land which is used for the purposes of carrying on the undertaking of the Board, or as the case may be of the Company, not being land which, in respect of its nature and situation, is comparable rather with land in general than with land which is used for the purposes of carrying on of statutory undertakings (within the meaning of the Town and Country Planning (Scotland) Act 1972(4)); and

"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.

(2) Any reference in this Order to-�

(a)lands and heritages occupied by the Board or the Company includes a reference to lands and heritages which, if unoccupied, are owned by the Board, or as the case may be by the Company; 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.-(1) 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 (other than the lands and heritages mentioned in paragraph (2) below) occupied on 1st April 1994 by the Board or the Company and used wholly or mainly for the purposes of the parts of the undertaking of the Board, or as the case may be of the Company, which are concerned with the carriage of goods and passengers by rail, or for purposes ancillary to those purposes.

(2) The lands and heritages mentioned in this paragraph are lands and heritages consisting of or comprising-�

(a)premises used as a shop, hotel, museum or place of public refreshment;

(b)premises used wholly or mainly as office premises occupied by the Board which are not situated on operational land of the Board;

(c)premises used wholly or mainly as office premises occupied by the Company which are not situated on operational land of the Company;

(d)premises (other than premises used in connection with the collection and delivery of parcels, goods or merchandise conveyed or to be conveyed by rail) used wholly or in part for purposes concerned with the carriage of goods or passengers by road transport or sea transport or with harbours, or for purposes incidental to such purposes;

(e)premises used for more than one of the foregoing purposes; or

(f)premises or rights so let out on 1st April 1994 as to be capable of separate assessment.

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 1994-95.

Aggregate amount of rateable values for financial year 1994-95

5.-(1) 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 the financial year 1994-95 is hereby prescribed as £13,221,999.

(2) The aggregate amount referred to in paragraph (1) above is hereby apportioned as-�

(a)£661,100 in respect of lands and heritages occupied on 1st April 1994 by the Board; and

(b)£12,560,899 in respect of lands and heritages occupied on that date by the Company.

Apportionment of aggregate amount of rateable values

6. For the purposes of section 6(2) of the 1975 Act, the aggregate amount of the rateable values of the prescribed class of lands and heritages for the financial year 1994-95 which is prescribed by article 5 shall-�

(a)in respect of such lands and heritages as are referred to in paragraph (2)(a) of that article, be apportioned among the local authorities specified in column 1 of Schedule 1 to this Order in the amount shown opposite the name of each such local authority in column 2 of that Schedule; and

(b)in respect of such lands and heritages as are referred to in paragraph (2)(b) of that article, be apportioned among the local authorities specified in column 1 of Schedule 2 to this Order in the amount shown opposite the name of each such local authority in column 2 of that Schedule.

Amendment of enactments

7. The following amendments shall be made to the enactments specified in articles 8 and 9 below in their relation to the valuation of the prescribed class of lands and heritages for the financial year 1994-95.

8. In section 6(1) of the Valuation and Rating (Scotland) Act 1956(5), 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".

9.-(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 Railways (Rateable Values) (Scotland) Order 1994 (hereinafter in this Act referred to as "the 1994 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 1994 Order)".

(3) After paragraph (g) of section 2(1) of that Act, there shall be inserted the following paragraphs:-�

"(gg)by deleting therefrom, with effect from 1st April 1994, any lands and heritages within the class of lands and heritages prescribed in the 1994 Order which were entered in the roll before the date of coming into force of that Order;

(ggg)by entering therein, with effect from 1st April 1994, any lands and heritages within the class of lands and heritages prescribed in the 1994 Order together with the rateable values apportioned by that Order to the local authorities whose areas comprise or form part of the valuation area;".

(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 1994 Order, any such person may at any time while the roll is in force appeal against the entry but only on the ground 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 1994 Order)".

Revocation

10. The British Railways Board (Rateable Values) (Scotland) Order 1993(6) is hereby revoked.

Allan Stewart

Parliamentary Under Secretary of State, Scottish Office

St Andrew's House,

Edinburgh

29th July 1994

Article 6(a)

SCHEDULE 1Apportionment of aggregate amount of rateable values of prescribed class of lands and heritages occupied by the British Railways Board for financial year 1994-95

(1)(2)
Local authorityApportioned amount
£
District Councils:
Berwickshire666
Clackmannan825
Falkirk11,917
Stirling13,142
Annandale and Eskdale4,202
Nithsdale2,645
Wigtown661
Dunfermline9,737
Kirkcaldy14,145
North East Fife6,898
City of Aberdeen20,536
Gordon3,152
Kincardine and Deeside3,306
Moray4,484
Badenoch and Strathspey649
Caithness1,126
Inverness9,059
Lochaber4,131
Nairn428
Ross and Cromarty994
Skye and Lochalsh133
Sutherland699
East Lothian11,703
City of Edinburgh89,659
Midlothian7,489
West Lothian16,734
Argyll and Bute742
Bearsden and Milngavie1,261
Clydebank2,212
Clydesdale1,927
Cumbernauld and Kilsyth577
Cumnock and Doon Valley2,212
Cunninghame17,761
Dumbarton13,094
East Kilbride690
Eastwood999
City of Glasgow235,102
Hamilton2,470
Inverclyde6,387
Kilmarnock and Loudoun6,058
Kyle and Carrick35,370
Monklands8,460
Motherwell16,968
Renfrew17,879
Strathkelvin4,488
Angus4,123
City of Dundee6,315
Perth and Kinross36,885

Article 6(b)

SCHEDULE 2Apportionment of aggregate amount of rateable values of prescribed class of lands and heritages occupied by Railtrack PLC for financial year 1994-95

(1)(2)
Local authorityApportioned amount
£
District Councils:
Berwickshire12,654
Clackmannan15,667
Falkirk226,422
Stirling249,697
Annandale and Eskdale79,843
Nithsdale50,256
Wigtown12,564
Dunfermline184,994
Kirkcaldy268,754
North East Fife131,063
City of Aberdeen390,175
Gordon59,882
Kincardine and Deeside62,820
Moray85,191
Badenoch and Strathspey12,338
Caithness21,392
Inverness172,114
Lochaber78,487
Nairn8,135
Ross and Cromarty18,891
Skye and Lochalsh2,531
Sutherland13,287
East Lothian222,355
City of Edinburgh1,703,516
Midlothian142,286
West Lothian317,940
Argyll and Bute14,101
Bearsden and Milngavie23,953
Clydebank42,031
Clydesdale36,607
Cumbernauld and Kilsyth10,967
Cumnock and Doon Valley42,031
Cunninghame337,450
Dumbarton248,794
East Kilbride13,106
Eastwood18,982
City of Glasgow4,466,986
Hamilton46,926
Inverclyde121,346
Kilmarnock and Loudoun115,094
Kyle and Carrick672,036
Monklands160,740
Motherwell322,384
Renfrew339,709
Strathkelvin85,266
Angus78,336
City of Dundee119,991
Perth and Kinross700,809

Explanatory Note

(This note is not part of the Order)

This Order makes provision for the valuation for the financial year 1994-95 of certain lands and heritages occupied by the British Railways Board or Railtrack PLC (article 3) ("the prescribed class of lands and heritages").

The Order prescribes the aggregate amount of the rateable values of the prescribed class of lands and heritages for that financial year at £13,221,999 and apportions that amount as between lands and heritages occupied by the British Railways Board and those occupied by Railtrack PLC (article 5). It also apportions that aggregate amount among local authorities in accordance with the Schedules to the Order (article 6).

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 1993-94 concerning the British Railways Board (articles 7 to 10).

In pursuance of the power in section 6(6) of the Local Government (Scotland) Act 1975, as amended, the Order has effect from 1st April 1994.

(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) 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 inserted by the Local Government and Housing Act 1989 (c. 42), Schedule 6, paragraph 18; 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).

(2)

In terms of sub-section (6) of section 6 of the 1975 Act, an order under that section may provide that the order shall have effect as from the beginning of the financial year in which it is made.

(3)

1980 c. 45; section 40 was substituted by the Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47), Schedule 5, paragraph 29, and amended by the Local Government and Housing Act 1989, Schedule 6, paragraphs 16 and 18 and Schedule 12, Part II and by the Local Government Finance Act 1992, Schedule 11, paragraph 31.

(4)

1972 c. 52; the definition of "statutory undertakers" in section 275(1) was amended by the Gas Act 1986 (c. 44), Schedule 9, Part I and by the Electricity Act 1989 (c. 29), Schedule 18.

(5)

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

(6)

S.I. 1993/880.


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