Explanatory note
(This note is not part of the Order)
This Order makes provision for the valuation of certain caravan sites and pitches.
The Order provides that the rateable value of any caravan pitch falling within the prescribed class shall be an amount produced by deducting from the net annual value of the pitch 60 per cent. of that value (article 4). The prescribed class of caravan pitch for this purpose is any caravan pitch except one—
which is in a caravan site treated as a single unit of lands and heritages under section 3(1) of the Rating (Caravan Sites) Act 1976 (“the 1976 Act”), and
which is either occupied by the site operator or is seperately occupied by a person other than the site operator, and
which is not omitted from that single unit and entered seperately in the valuation roll under section 3(8A) of the 1976 Act (article 3).
The Order also provides that the rateable value of any caravan site falling within the prescribed class shall be arrived at by deducting from the aggregate net annual value of the caravan pitches in the site 60 per cent of that value and then adding the amount of the net annual value of so much of the site as does not consist of any caravan pitch (article 6). The prescribed class of caravan site for this purpose is any caravan site which is treated as a single unit of lands and heritages under section 3(1) of the 1976 Act.
The Order amends certain enactments relating to the valuation of the prescribed classes of caravan sites and pitches (artciles 7 to 9).
By virtue of section 6(6) of the Local Government (Scotland) Act 1975 as amended, the Order has effect from 1st April 1990.