Statutory Instruments
1995 No. 370 (S.20)
RATING AND VALUATION
The Electricity Transmission 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 Transmission 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 transmission 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 £28,707,459;
(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)£21,541,609 in respect of lands and heritages occupied by Scottish Power plc; and
(b)£7,165,850 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 number of circuit kilometres of main transmission line 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 number of circuit kilometres of main transmission line 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 Transmission 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
738,958
—
Ettrick and Lauderdale
930,257
—
Roxburgh
310,086
—
Clackmannan
391,185
—
Falkirk
923,101
—
Stirling
1,218,875
—
Annandale and Eskdale
1,385,845
—
Nithsdale
367,332
—
Stewartry
1,099,612
—
Wigtown
751,362
—
Dunfermline
863,279
—
Kirkcaldy
562,925
—
North East Fife
214,675
—
City of Aberdeen
—
118,533
Banff and Buchan
—
304,414
Gordon
—
689,646
Kincardine and Deeside
—
336,741
Moray
—
630,379
Badenoch and Strathspey
—
396,007
Caithness
—
172,411
Inverness
—
678,870
Lochaber
—
175,105
Nairn
—
80,818
Ross and Cromarty
—
371,762
Skye and Lochalsh
—
153,554
Sutherland
—
592,664
East Lothian
735,713
—
City of Edinburgh
875,110
—
Midlothian
270,013
—
West Lothian
738,958
—
Argyll and Bute
324,397
530,704
Bearsden and Milngavie
155,520
—
Clydebank
62,971
—
Clydesdale
503,293
—
Cumbernauld and Kilsyth
243,298
—
Cumnock and Doon Valley
293,389
—
Cunninghame
964,605
—
Dumbarton
830,076
158,942
East Kilbride
412,653
—
Eastwood
197,978
—
City of Glasgow
846,773
—
Hamilton
305,315
—
Inverclyde
486,596
—
Kilmarnock and Loudoun
608,245
—
Kyle and Carrick
493,752
—
Monklands
197,978
—
Motherwell
523,806
—
Renfrew
1,432,215
—
Strathkelvin
224,216
—
Angus
—
355,600
City of Dundee
—
304,414
Perth and Kinross
57,247
1,115,286
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
—
17
Aberdeenshire
—
186
Angus
—
53
Argyll and Bute
28
82
East Ayrshire
42
—
North Ayrshire
45
—
South Ayrshire
23
—
The Borders
92
—
Clackmannan
18
—
Dumbarton and Clydebank
28
14
Dumfries and Galloway
166
—
East Dunbartonshire
16
—
City of Dundee
—
38
City of Edinburgh
41
—
Falkirk
43
—
Fife
76
—
City of Glasgow
36
—
Highland
—
366
Inverclyde
23
—
North Lanarkshire
47
—
South Lanarkshire
60
—
East Lothian
34
—
Midlothian
13
—
West Lothian
34
—
Moray
—
88
Perthshire and Kinross
3
156
East Renfrewshire
17
—
Renfrewshire
58
—
Stirling
57
—
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 transmission 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 £28,707,459 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.
