# The British Railways Board (Rateable Values) (Scotland) Order 1990

S.I. 1990/854 · made 30 March 1990

This Order makes provision for the valuation for the financial year 1990-91 of certain lands and heritages occupied by British Railways Board (article 3) (“the prescribed class of lands and heritages”).

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

PDFs: Printed copy https://openlegislation.uk/british-railways-board-rateable-values-scotland-order-1990/pdf/uksi_19900854_en.pdf

## Introductory text

RATING AND VALUATION
Made 30th March 1990
Coming into force 1st April 1990
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 Railways Board (Rateable Values) (Scotland) Order 1990 and shall come into force on 1st April 1990.

## 2 Interpretation

(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 or calculating (whether by manual, mechanical or electronic means), drawing, and the editorial preparation of matter for publication;
“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;
“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 Board, means land which is used for the purposes of carrying on the Board’s undertaking, 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); 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) ands and heritages occupied by the Board includes a reference to lands and heritages which, if unoccupied, are owned by the Board; 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

(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 Board and used wholly or mainly for the purposes of the parts of the Board’s undertaking 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 Board which are not situated on operational land of the Board;
(c) premises or rights so let out as to be capable of separate assessment;
(d) 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; or
(e) for more than one of the foregoing purposes.

## 4 Non-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 1990-91.

## 5 Aggregate amount of rateable values for financial year 1990-91

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 1990-91 is hereby prescribed as £6,933,000.

## 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 1990-91 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

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 1990-91.

## 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 Railways Board (Rateable Values) (Scotland) Order 1990 (hereinafter referred to as “the 1990 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 1990 Order)”.
(3) Section 2(1)(f) of that Act shall be amended by inserting at the end the following:–
“(other than an entry relating to lands and heritages within the class of lands and heritages prescribed in the 1990 Order);”.
(4) Section 2(1)(g) of that Act shall be amended by adding at the end the following paragraph:–
“(gg) by entering therein any lands and heritages within the class of lands and heritages prescribed in the 1990 Order together with the rateable values apportioned by that Order to the local authorities whose areas comprise or form part of the valuation area;”.
(5) In section 2(2)(a) of that Act, after the reference to “subsection (1)(a)”, insert the words “or (gg)”.
(6) In section 3(2) of that Act, after the reference to “2(1)(g)”, insert the words “or (gg)”.
(7) 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 1990 Order)”.

## 10 Revocation

The British Railways Board (Rateable Values) (Scotland) Order 1985 is hereby revoked.

## Signature

James Douglas-Hamilton
Parliamentary Under Secretary of State, Scottish Office
St. Andrew’s House,
Edinburgh
30th March 1990

## Apportionment of aggregate amount of rateable values of prescribed class of lands and heritages for financial year 1990-91

(1)
(2)
Local authority
Apportioned amount
District Councils:–
Berwickshire
£ 7,076
Clackmannan
8,724
Falkirk
122,859
Stirling
135,702
Annandale and Eskdale
43,376
Nithsdale
28,562
Wigtown
6,737
Dunfermline
100,484
Kirkcaldy
148,303
North East Fife
71,728
Aberdeen
211,792
Gordon
32,108
Kincardine and Deeside
33,804
Moray
46,769
Badenoch and Strathspey
6,616
Caithness
11,470
Inverness
93,093
Lochaber
42,569
Ross and Cromarty
10,178
Skye and Lochalsh
1,389
Sutherland
7,141
East Lothian
122,132
Edinburgh City
924,511
Midlothian
77,383
West Lothian
182,107
Argyll and Bute
7,658
Bearsden and Milngavie
12,843
Clydebank
25,808
Clydesdale
25,250
Cumbernauld and Kilsyth
6,010
Cumnock and Doon Valley
23,263
Cunninghame
197,980
Dumbarton
133,400
East Kilbride
7,512
Eastwood
10,541
Glasgow City
2,466,024
Hamilton
31,381
Inverclyde
65,064
Kilmarnock and Loudon
64,297
Kyle and Carrick
363,165
Monklands
88,126
Motherwell
178,351
Renfrew
185,379
Strathkelvin
46,042
Angus
47,011
Dundee City
65,064
Perth and Kinross
401,856

## Explanatory note

(This note is not part of the Order)
This Order makes provision for the valuation for the financial year 1990-91 of certain lands and heritages occupied by British Railways Board (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 £6,933,000 (article 5). It also apportions that aggregate amount 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).
The Order also revokes the British Railways Board (Rateable Values) (Scotland) Order 1985 (S.I. 1985/196).

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Source: https://www.legislation.gov.uk/uksi/1990/854 (the official version)
Page: https://openlegislation.uk/british-railways-board-rateable-values-scotland-order-1990
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.