The Electricity Distribution Lands (Rateable Values) (Scotland) Order 1995

Link to law: http://www.legislation.gov.uk/uksi/1995/373/made/data.htm?wrap=true
Published: 1995-02-15

Statutory Instruments
1995 No. 373 (S.23)

RATING AND VALUATION
The Electricity Distribution Lands (Rateable Values) (Scotland) Order 1995

Made
15th February 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 Electricity Distribution Lands (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;

“a Company” means—

(a)
Scottish Power plc; or

(b)
Scottish Hydro-Electric 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); 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 a Company includes a reference to lands and heritages which, if unoccupied, are owned by a 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.  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 Company and wholly or mainly used for the purposes of the distribution of electricity or for ancillary purposes.

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.  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 £43,072,959;

(b)for each of the following four financial years, shall be ascertained by adding together the amounts apportioned in respect of the lands and heritages within that class occupied by each Company for the year in question (calculated as provided for in article 6(2) below).

Apportionment of aggregate amount of rateable values between Companies

6.—(1) The aggregate amount referred to in article 5(a) above is hereby apportioned as—

(a)£28,639,673 in respect of lands and heritages occupied by Scottish Power plc; and

(b)£14,433,286 in respect of lands and heritages occupied by Scottish Hydro-Electric plc.

(2) That part of the aggregate amount of the rateable values of the prescribed class of lands and heritages to be apportioned for each of the four financial years following the financial year 1995-96 in respect of the lands and heritages occupied by each Company shall be calculated in accordance with the formula—

where—

A
is the apportioned amount for that Company for the financial year immediately prior to the year for which the calculation is being carried out;

B
is the estimated installed transformer capacity (measured in kilovoltamperes) of all the electricity transformation plant in Scotland occupied by that Company on the day falling 1 year before the beginning of the financial year for which the calculation is being carried out; and

C
is the estimated installed transformer capacity (measured in kilovoltamperes) of all the electricity transformation plant in Scotland so occupied on the day falling 2 years before the beginning of that year.

Apportionment of aggregate amount of rateable values among local authorities

7.—(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(a) above shall—

(a)in respect of such lands and heritages as are occupied by Scottish Power plc, 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 occupied by Scottish Hydro-Electric plc, be apportioned among the local authorities specified in column 1 of that Schedule in the amount shown opposite the name of each such local authority in column 3 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 (ascertained in accordance with article 5(b) above) shall—

(a)in respect of such lands and heritages as are occupied by Scottish Power plc, be apportioned among the local authorities specified in column 1 of Schedule 2 to this Order in accordance with the formula—

where—

D is the apportioned amount for Scottish Power plc for the financial year in question; and

E is the figure shown in column 2 of that Schedule opposite the name of the local authority in question; and

(b)in respect of such lands and heritages as are occupied by Scottish Hydro-Electric plc, be apportioned among the local authorities specified in column 1 of Schedule 2 to this Order in accordance with the formula—

where—

F is the apportioned amount for Scottish Hydro-Electric plc for the financial year in question; and

G is the figure shown in column 3 of that Schedule opposite the name of the local authority in question.

Amendment of enactments

8.  The following amendments shall be made to the enactments specified in articles 9 and 10 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.

9.  In section 6(1) of the Valuation and Rating (Scotland) Act 1956(3), 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”.

10.—(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 Electricity Distribution Lands (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, in relation to a Company 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 determined and, where appropriate, apportioned by the assessor in accordance with that Order;”.

(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)”.

George Kynoch
Parliamentary Under Secretary of State, Scottish Office
St Andrew’s House,
Edinburgh
15th February 1995

Article 7(1)

SCHEDULE 1Apportionment of aggregate amount of rateable values of prescribed class of lands and heritages for financial year 1995-96

(1)
(2)
(3)

Local authority
Apportioned amount — Scottish Power plc £
Apportioned amount — Scottish Hydro-Electric plc £

£
£

District Councils:

Berwickshire
231,221


Ettrick and Lauderdale
392,660


Roxburgh
416,198


Tweeddale
157,762


Clackmannan
306,473
5,292

Falkirk
1,114,077


Stirling
363,243
297,864

Annandale and Eskdale
324,409


Nithsdale
409,691


Stewartry
207,124


Wigtown
246,671


Dunfermline
929,611


Kirkcaldy
1,326,234


North East Fife
591,295


City of Aberdeen

2,316,707

Banff and Buchan

1,019,313

Gordon

703,631

Kincardine and Deeside

495,566

Moray

931,516

Badenoch and Strathspey

136,237

Caithness

370,687

Inverness

555,811

Lochaber

265,372

Nairn

102,263

Ross and Cromarty

591,921

Skye and Lochalsh

172,795

Sutherland

242,500

East Lothian
624,704


City of Edinburgh
3,059,785


Midlothian
505,104


West Lothian
1,101,153


Argyll and Bute

846,678

Bearsden and Milngavie
176,504


Clydebank
395,836


Clydesdale
394,488


Cumbernauld and Kilsyth
612,692


Cumnock and Doon Valley
309,033


Cunninghame
980,927
92,590

Dumbarton
506,071
25,305

East Kilbride
807,327


Eastwood
260,289


City of Glasgow
5,555,855


Hamilton
701,951


Inverclyde
593,514


Kilmarnock and Loudoun
620,308


Kyle and Carrick
794,101


Monklands
658,798


Motherwell
943,588


Renfrew
1,573,001


Strathkelvin
447,975


Angus

1,001,104

City of Dundee

1,810,592

Perth and Kinross

1,390,410

Islands Councils

Orkney

299,656

Shetland

318,578

Western Isles

440,898

Article 7(2)

SCHEDULE 2Apportionment of aggregate amount of rateable values of prescribed class of lands and heritages for 1996-97 and three following financial years

(1)
(2)
(3)

Local authority
Apportionment figure — Scottish Power plc
Apportionment figure — Scottish Hydro-Electric plc

City of Aberdeen

161

Aberdeenshire

154

Angus

79

Argyll and Bute
6
59

East Ayrshire
32


North Ayrshire
34
6

South Ayrshire
28


The Borders
42


Clackmannan
11


Dumbarton and Clydebank
25
1

Dumfries and Galloway
41


East Dunbartonshire
19


City of Dundee

113

City of Edinburgh
107


Falkirk
39


Fife
99


City of Glasgow
178


Highland

169

Inverclyde
21


North Lanarkshire
80


South Lanarkshire
83


East Lothian
22


Midlothian
18


West Lothian
38


Moray

65

Orkney Islands

21

Perthshire and Kinross

98

East Renfrewshire
16


Renfrewshire
48


Shetland Islands

22

Stirling
13
21

Western Isles

31

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 Scottish Power plc and Scottish Hydro-Electric plc and used for the purposes of the distribution of electricity (“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 £43,072,959 and prescribes how the aggregate amount should be arrived at for each of the four following financial years (article 5). It also apportions the aggregate amounts between the two companies (article 6) and among local authorities (article 7 and Schedules 1 and 2).
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 also amends certain enactments relating to the valuation of the prescribed class of lands and heritages (articles 8 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, 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)
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.
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