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The British Gas plc. (Rateable Values) (Scotland) Order 1995

S.I. 1995/368 · Made 15 February 1995

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

RATING AND VALUATION

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 1975f1 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:

Annotations to the whole text

Footnotes

f1

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).

Contents

  1. 1Citation and commencement
  2. 2Interpretation
  3. 3Prescribed class of lands and heritages
  4. 4Non-domestic water rate
  5. 5Aggregate amount of rateable values for financial years 1995-96 to 1999-2000
  6. 6Apportionment of aggregate amount of rateable values
  7. 7Amendment of enactments
  8. 8Amendment of enactments
  9. 9Amendment of enactments
  10. 10Revocation
  11. Signature
  12. Schedule 1Apportionment of aggregate amount of rateable values of prescribed class of lands and heritages for financial year 1995-96
  13. Schedule 2ionment of aggregate amount of rateable values of prescribed class of lands and heritages for 1996-97 and three following financial years
  14. Explanatory note

1Citation and commencement

This Order may be cited as the British Gas plc. (Rateable Values) (Scotland) Order 1995 and shall come into force on 1st April 1995.

2Interpretation

(1)

In this Order, unless the context otherwise requires—

  • “the 1975 Act” means the Local Government (Scotland) Act 1975;

  • “the Company” means 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 1986f1;

  • “non-domestic water rate” shall be construed in accordance with the provisions of section 40 of the Water (Scotland) Act 1980f2;

  • “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;

  • “relevant pipeline” means any pipeline in Scotland occupied by the Company and having a design operating pressure exceeding 7 bars; 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.

3Prescribed 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.

4Non-domestic water 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 1995-96.

5Aggregate amount of rateable values for financial years 1995-96 to 1999-2000

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 £53,343,087;

(b)

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

£53,343,087+£53,343,087×(A-B)B

where—

  • A is the length of the relevant pipeline as at 31st March immediately preceding the financial year which commenced one year before the beginning of the financial year for which the calculation is being carried out; and

  • B is the length of the relevant pipeline as at 31st March 1994.

6Apportionment of aggregate amount of rateable values

(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 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.

(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 financial year 1995-96 (ascertained in accordance with article 5(b) above) shall be apportioned among the local authorities specified in column 1 of Schedule 2 to this Order in accordance with the formula—

C×D10,000

where—

  • C is the aggregate amount for the financial year in question; and

  • D is the figure shown in column 2 of that Schedule opposite the name of the local authority in question.

7Amendment of enactments

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.

8Amendment of enactments

In section 6(1) of the Valuation and Rating (Scotland) Act 1956f1, 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”.

9Amendment 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 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)”.

10Revocation

The British Gas plc. (Rateable Values) (Scotland) Order 1994f1 is hereby revoked.

Signature

George Kynoch

Parliamentary Under Secretary of State, Scottish Office

St Andrew’s House,

Edinburgh

15th February 1995

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

(1)(2)
Local authorityApportioned amount £
District Councils:—
Berwickshire755,681
Ettrick and Lauderdale488,647
Roxburgh131,931
Tweeddale87,104
Clackmannan281,735
Falkirk1,654,813
Stirling995,667
Annandale and Eskdale2,383,912
Nithsdale271,243
Stewartry43,349
Wigtown43,260
Dunfermline882,527
Kirkcaldy1,060,584
North East Fife1,098,538
City of Aberdeen1,882,685
Banff and Buchan4,846,500
Gordon2,729,968
Kincardine and Deeside2,430,833
Moray342,877
Caithness27,486
Inverness230,751
Nairn31,124
Ross and Cromarty10,023
East Lothian866,417
City of Edinburgh2,900,031
Midlothian612,494
West Lothian2,857,871
Argyll and Bute123,525
Bearsden and Milngavie254,242
Clydebank181,727
Clydesdale1,531,028
Cumbernauld and Kilsyth259,560
Cumnock and Doon Valley69,192
Cunninghame988,924
Dumbarton500,615
East Kilbride484,348
Eastwood413,514
City of Glasgow3,730,617
Hamilton660,992
Inverclyde442,247
Kilmarnock and Loudoun472,294
Kyle and Carrick591,897
Monklands1,697,248
Motherwell1,710,976
Renfrew1,124,161
Strathkelvin485,567
Angus3,749,935
City of Dundee1,105,625
Perth and Kinross2,804,471
Islands Council:—
Western Isles12,331

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

(1)(2)
Local authorityApportionment figure £
City of Aberdeen353
Aberdeenshire1876
Angus722
Argyll and Bute55
East Ayrshire102
North Ayrshire185
South Ayrshire111
The Borders274
Clackmannan53
Dumbarton and Clydebank96
Dumfries and Galloway514
East Dunbartonshire121
City of Dundee187
City of Edinburgh544
Falkirk310
Fife570
City of Glasgow641
Highland56
Inverclyde83
North Lanarkshire705
South Lanarkshire560
East Lothian162
Midlothian115
West Lothian536
Moray64
Perthshire and Kinross527
East Renfrewshire106
Renfrewshire183
Stirling187
Western Isles2

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 British Gas 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 £53,343,087 and prescribes a formula for calculating the aggregate amount for each of the following four financial years (article 5). It also apportions the aggregate amounts 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 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 British Gas plc. (articles 7 to 10).