# The British Gas plc. (Rateable Values) (Scotland) Order 1991

S.I. 1991/940 · made 29 March 1991

This Order makes provision for the valuation for the financial year 1991-92 of certian lands and heritages occupied by British Gas plc. (article 3) (“the prescribed class of lands and heritages”).

Made under: Local Government (Scotland) Act 1975 (Section 6, Section 35, Section 37)

## Introductory text

RATING AND VALUATION
Made 29th March 1991
Coming into force 1st April 1991
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 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:

## 1 Citation and commencement

This Order may be cited as the British Gas plc. (Rateable Values) (Scotland) Order 1991 and shall come into force on 1st April 1991.

## 2 Interpretation

(1) In this Order, unless the context otherwise requires—
“the 1975 Act” means the Local Government (Scotland) Act 1975;
“the Company” means the Company registered at the date of this Order by the name of British Gas plc.;
“financial year” means the period of twelve months beginning with 1st April;
“gas” means any substance which is, or if it were in a gaseous state would be, gas within the meaning of Part I of the Gas Act 1986;
“non-domestic water rate” shall be construed in accordance with the provisions of section 40 of the Water (Scotland) Act 1980;
“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; and
“services” means the pipe and other apparatus installed for each consumer between the distribution mains and the consumer’s gas meter.
(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.

## 3 Prescribed class of lands and heritages

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 the Company and used for any of the purposes of production, treatment, transmission, distribution or storage of gas, including plant and equipment installed therein or thereon and, without prejudice to the foregoing generality, gas terminals, gas research stations, pressure reduction stations, governor stations, holder stations, mains, services and radio stations, insofar as any of them is used for any of the foregoing purposes.

## 4 Non-domestic rate

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 1991-92.

## 5 Aggregate amount of rateable values for financial year 1991-92

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 1991-92 is hereby prescribed as £36,017,451.

## 6 Apportionment of aggregate amount of rateable values

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 1991-92 which is prescribed by article 5 shall be apportioned among the local authorities specified in column 1 of the Schedule to this Order in the amount shown opposite to the name of each such local authority in column 2 of that Schedule.

## 7 Amendment of enactments

For the purposes of section 6(5) of the 1975 Act, 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 1991-92.

## 8 Amendment of enactments

In section 6(1) of the Valuation and Rating (Scotland) Act 1956, 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 Amendment of enactments

(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 British Gas plc. (Rateable Values) (Scotland) Order 1991 (hereinafter in this Act referred to as “the 1991 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 1991 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 on and after 1st April 1991, any lands and heritages prescribed in the British Gas plc. (Rateable Values) (Scotland) Order 1990 which were entered in the roll immediately before that date; and
(ggg) by entering therein any lands and heritages within the class of lands and heritages prescribed in the 1991 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 2(2)(a) of that Act, after the reference to “subscetion (1)(a)”, there shall be inserted the words “or (ggg)”.
(5) 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 1991 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 such an error in the entry as is referred to in section 2(1)(f) of this Act.”.
(6) 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 1991 Order)”.

## Signature

Allan Stewart
Parliamentary Under Secretary of State, Scottish Office
St Andrew’s House,
Edinburgh
29th March 1991

## Apportionment of aggregate amount of rateable values of prescribed class of lands and heritages for financial year 1991-92

(1)
(2)
Local authority
Apportioned amount
District Councils:—
Berwickshire
£ 510,239
Ettrick and Lauderdale
329,936
Roxburgh
89,081
Tweeddale
58,813
Clackmannan
190,228
Falkirk
1,117,336
Stirling
672,278
Annandale and Eskdale
1,609,626
Nithsdale
183,144
Stewarty
29,269
Wigtown
29,209
Dunfermline
595,886
Kirkcaldy
716,110
North East Fife
741,737
City of Aberdeen
1,271,196
Banff and Buchan
3,272,375
Gordon
1,843,284
Kincardine and Deeside
1,641,308
Moray
231,512
Caithness
18,559
Inverness
155,804
Nairn
21,015
Ross and Cromarty
6,768
East Lothian
585,008
City of Edinburgh
1,958,112
Midlothian
413,558
West Lothian
1,929,645
Argyll and Bute
83,404
Bearsden and Milngavie
171,665
Clydebank
122,703
Clydesdale
1,033,756
Cumbernauld and Kilsyth
175,256
Cumnock and Doon Valley
46,719
Cunninghame
667,725
Dumbarton
338,017
East Kilbride
327,034
Eastwood
279,206
City of Glasgow
2,518,926
Hamilton
446,304
Inverclde
298,607
Kilmarnock and Loudoun
318,895
Kyle and Carrick
399,651
Monklands
1,145,988
Motherwell
1,155,257
Renfrew
759,037
Strathkelvin
327,857
Angus
2,531,970
City of Dundee
746,522
Perth and Kinross
1,893,590
Islands Council:—
Western Isles
8,326

## Explanatory note

(This note is not part of the Order)
This Order makes provision for the valuation for the financial year 1991-92 of certian lands and heritages occupied by British Gas 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 £36,017,451 (article 5). It also apportions that aggregate amonut among local authorities in accordance with the Schedule 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 (articles 7 to 9).

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Source: https://www.legislation.gov.uk/uksi/1991/940 (the official version)
Page: https://openlegislation.uk/british-gas-plc-rateable-values-scotland-order-1991
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.