Statutory Instruments
1995 No. 929 (S.78)

RATING AND VALUATION
The Railtrack PLC (Rateable Values) (Scotland) Order 1995

Made
30th March 1995

Coming into force
1st 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 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 and commencement

1.  This Order may be cited as the Railtrack PLC (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;

“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 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(2);

“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 Company or the Board, means land which is used for the purposes of carrying on the undertaking of the Company or the Board, 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(3)); 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 Company includes a reference to lands and heritages which, if unoccupied, are owned 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 by the Company and used wholly or mainly for the purposes of the parts of the undertaking 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 Company which are not situated on operational land of the Company or on operational land of the Board;

(c)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;

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

(e)premises or rights so let out 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 1995-96.

Aggregate amount of rateable values for financial years 1995-96 to 1999-2000

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—

(a)for the financial year 1995-96, is hereby prescribed as £15,005,000;

(b)for each of the following four financial years, shall be calculated in accordance with the formula—

where—

A is the total of the relevant figures for each local authority area in Scotland (other than the areas of the councils for the Orkney Islands, the Shetland Islands and the Western Isles) for the financial year in question, calculated as provided for in paragraph (2) below.

(2) The relevant figure for a local authority area and a financial year shall be calculated in accordance with the formula—

where—

B is the total area (measured in hectares) of lands and heritages within the prescribed class of lands and heritages—

(a)
which are situated in the area of the local authority in question; and

(b)
on which there is railway track or sidings,

on the day falling 1 year prior to the beginning of the financial year for which the calculation is being carried out;

C is the total area (measured in hectares) of lands and heritages within the prescribed class of lands and heritages which are situated in the area of that local authority on that day;

D is the figure appearing opposite the name of that local authority in column 2 of Schedule 1 to this Order; and

E is the figure appearing opposite the name of that local authority in column 3 of that Schedule.

(3) Where (apart from this paragraph) the total area of lands and heritages ascertained for the purposes of the definition of “B” or “C” in paragraph (2) above would include a fraction of a hectare—

(a)the fraction shall be made up to one hectare if it exceeds 0.5 of a hectare; and

(b)the fraction shall be ignored if it is 0.5 of a hectare or less.

Apportionment of aggregate amount of rateable values

6.—(1) 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 1995-96 which is prescribed by article 5(1)(a) above shall 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.

(2) For those purposes, the aggregate amount of the rateable values of the prescribed class of lands and heritages for each of the four financial years following the financial year 1995-96 (calculated in accordance with article 5(1)(b) above) shall be apportioned among local authorities in accordance with the formula—

where—

F is the aggregate amount for the financial year in question;

G is the relevant figure for the area of the local authority and the financial year in question, calculated as provided for in regulation 5(2) above; and

A has the same meaning as in regulation 5(1) above.

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 1995-96 and the four following financial years.

8.  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 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 Railtrack PLC (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 any lands and heritages within the class of lands and heritages prescribed in the 1995 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 paragraph (a) of section 2(2) of that Act, after the words “subsection (1)(a)” there shall be inserted the words “or (gg)”.

(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

10.  The Railways (Rateable Values) (Scotland) Order 1994(5) is hereby revoked.

George Kynoch
Parliamentary Under Secretary of State, Scottish Office
St Andrew’s House,
Edinburgh
30th March 1995

Article 5(2)

SCHEDULE 1Figures for purposes of article 5(2)

(1)
(2)
(3)

Local authority
Figure relating to track and sidings
Figure relating to other land

City of Aberdeen
994
994

Aberdeenshire
185
185

Angus
261
261

Argyll and Bute
185
185

East Ayrshire
265
265

North Ayrshire
618
618

South Ayrshire
617
617

The Borders
49
49

Clackmannan
469
469

Dumbarton and Clydebank
554
554

Dumfries and Galloway
107
107

East Dunbartonshire
283
283

City of Dundee
554
554

City of Edinburgh
1,544
6,933

Falkirk
558
558

Fife
455
455

City of Glasgow
2,404
11,239

Highland
89
89

Inverclyde
558
558

North Lanarkshire
413
413

South Lanarkshire
433
433

East Lothian
556
556

Midlothian
559
559

West Lothian
555
555

Moray
185
185

Perthshire and Kinross
556
556

East Renfrewshire
346
346

Renfrewshire
616
616

Stirling
557
557

Article 6(1)

SCHEDULE 2Apportionment of aggregate amount of rateable values of prescribed class of lands and heritages for financial year 1995-96

(1)
(2)

Local authority
Apportioned amount £

District Councils:

Berwickshire
20,261

Clackmannan
13,828

Falkirk
325,986

Stirling
369,125

Annandale and Eskdale
128,104

Nithsdale
81,867

Wigtown
20,457

Dunfermline
280,903

Kirkcaldy
321,174

North East Fife
205,307

City of Aberdeen
322,141

Gordon
97,478

Kincardine and Deeside
101,838

Moray
114,738

Badenoch and Strathspey
20,005

Caithness
34,889

Inverness
211,970

Lochaber
127,382

Nairn
13,027

Ross and Cromarty
30,911

Skye and Lochalsh
4,174

Sutherland
21,768

East Lothian
360,389

City of Edinburgh
1,933,580

Midlothian
164,633

West Lothian
419,909

Argyll and Bute
22,804

Bearsden and Milngavie
38,336

Clydebank
68,530

Clydesdale
57,084

Cumbernauld and Kilsyth
17,304

Cumnock and Doon Valley
67,224

Cunninghame
537,176

Dumbarton
391,241

East Kilbride
21,257

Eastwood
30,523

City of Glasgow
4,268,181

Hamilton
76,368

Inverclyde
178,009

Kilmarnock and Loudoun
166,892

Kyle and Carrick
766,529

Monklands
111,011

Motherwell
471,326

Renfrew
508,999

Strathkelvin
78,111

Angus
127,716

City of Dundee
165,723

Perth and Kinross
1,088,812

Explanatory Note

(This note is not part of the Order)
This Order makes provision for the valuation for financial years 1995-96 to 1999-2000 of certain lands and heritages occupied by Railtrack PLC (“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 financial year 1995-96 at £15,005,000 and provides a formula for calculation of the aggregate amount for the four following financial years (article 5). It also apportions those aggregate amounts among local authorities (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 financial year 1995-96 (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 Railtrack PLC and the British Railways Board (articles 7 to 10).


(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 6(5A) and (8) was inserted by the Local Government etc. (Scotland) Act 1994 (c. 39), 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).

(2)
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 19 and Schedule 12, Part II and by the Local Government Finance Act 1992, Schedule 11, paragraph 31, and is repealed (prospectively) by the Local Government etc. (Scotland) Act 1994, Schedule 14.

(3)
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.

(4)
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.

(5)
S.I. 1994/2070.