# The British Railways Board (Rateable Values) (Scotland) Order 1991

S.I. 1991/948 · made 29 March 1991

This Order makes provision for the valuation for the financial year 1991-92 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)

## 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 Railways Board (Rateable Values) (Scotland) Order 1991 and shall come into force on 1st April.

## 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 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-domestice water rate” shall be construed in accordance with the provisions of sevction 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 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) lands 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 seperate 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-domestice 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 andf heritages for the financial year 1991-92 is hereby prescribed as £8,965,018.

## 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 approtioned 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 Railways Board (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 within the class of lands and heritages prescribed in the British Railways Board (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 “subsection (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
8,867
Clackmannan
11,400
Falkirk
158,647
Stirling
176,381
Annandale and Eskdale
56,049
Nithsdale
37,155
Wigtown
8,803
Dunfermline
130,465
Kirkcaldy
190,419
North East Fife
93,099
City of Aberdeen
275,918
Gordon
41,958
Kincardine and Deeside
44,174
Moray
60,324
Badenoch and Strathspey
8,645
Caithness
14,989
Inverness
121,651
Lochaber
53,310
Nairn
5,700
Ross and Cromarty
13,258
Skye and Lochalsh
1,773
Sutherland
9,331
East Lothian
157,697
City of Edinburgh
1,202,839
Midlothian
101,121
West Lothian
227,046
Argyll and Bute
10,007
Bearsden and Milngavie
16,783
Clydebank
33,724
Clydesdale
25,586
Cumbernauld and Kilsyth
7,684
Cumnock and Doon Valley
30,188
Cunninghame
240,135
Dumbarton
174,322
East Kilbride
9,500
Eastwood
13,300
City of Glasgow
3,199,865
Hamilton
39,530
Inverclyde
85,024
Kilmarnock and Loudoun
81,065
Kyle and Carrick
472,987
Monklands
114,209
Motherwell
232,219
Renfrew
240,135
Strathkelvin
59,743
Angus
60,588
City of Dundee
85,024
Perth and Kinross
520,381

## Explanatory note

(This note is not part of the Order)
This Order makes provision for the valuation for the financial year 1991-92 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 £8,965,018 (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).

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Source: https://www.legislation.gov.uk/uksi/1991/948 (the official version)
Page: https://openlegislation.uk/british-railways-board-rateable-values-scotland-order-1991
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

