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The Electricity Distribution Lands (Rateable Values) (Scotland) Order 1995

S.I. 1995/373 · 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 1975f1and 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 between Companies
  7. 7Apportionment of aggregate amount of rateable values among local authorities
  8. 8Amendment of enactments
  9. 9Amendment of enactments
  10. 10Amendment of enactments
  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 2Apportionment 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 Electricity Distribution Lands (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;

  • “a Company” means—

    1. (a)

      Scottish Power plc; or

    2. (b)

      Scottish Hydro-Electric plc;

  • “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 1980f1; 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 a Company includes a reference to lands and heritages which, if unoccupied, are owned by a 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 a Company and wholly or mainly used for the purposes of the distribution of electricity or for ancillary 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 £43,072,959;

(b)

for each of the following four financial years, shall be ascertained by adding together the amounts apportioned in respect of the lands and heritages within that class occupied by each Company for the year in question (calculated as provided for in article 6(2) below).

6Apportionment of aggregate amount of rateable values between Companies

(1)

The aggregate amount referred to in article 5(a) above is hereby apportioned as—

(a)

£28,639,673 in respect of lands and heritages occupied by Scottish Power plc; and

(b)

£14,433,286 in respect of lands and heritages occupied by Scottish Hydro-Electric plc.

(2)

That part of the aggregate amount of the rateable values of the prescribed class of lands and heritages to be apportioned for each of the four financial years following the financial year 1995-96 in respect of the lands and heritages occupied by each Company shall be calculated in accordance with the formula—

A×BC

where—

A

  • is the apportioned amount for that Company for the financial year immediately prior to the year for which the calculation is being carried out;

    • B

  • is the estimated installed transformer capacity (measured in kilovoltamperes) of all the electricity transformation plant in Scotland occupied by that Company on the day falling 1 year before the beginning of the financial year for which the calculation is being carried out; and

    • C

  • is the estimated installed transformer capacity (measured in kilovoltamperes) of all the electricity transformation plant in Scotland so occupied on the day falling 2 years before the beginning of that year.

    • 7Apportionment of aggregate amount of rateable values among local authorities

    (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—

    (a)

    in respect of such lands and heritages as are occupied by Scottish Power plc, 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; and

    (b)

    in respect of such lands and heritages as are occupied by Scottish Hydro-Electric plc, be apportioned among the local authorities specified in column 1 of that Schedule in the amount shown opposite the name of each such local authority in column 3 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 the financial year 1995-96 (ascertained in accordance with article 5(b) above) shall—

    (a)

    in respect of such lands and heritages as are occupied by Scottish Power plc, be apportioned among the local authorities specified in column 1 of Schedule 2 to this Order in accordance with the formula—

    D×E1000

    where—

    • D is the apportioned amount for Scottish Power plc for the financial year in question; and

    • E is the figure shown in column 2 of that Schedule opposite the name of the local authority in question; and

    (b)

    in respect of such lands and heritages as are occupied by Scottish Hydro-Electric plc, be apportioned among the local authorities specified in column 1 of Schedule 2 to this Order in accordance with the formula—

    F×G1000

    where—

    • F is the apportioned amount for Scottish Hydro-Electric plc for the financial year in question; and

    • G is the figure shown in column 3 of that Schedule opposite the name of the local authority in question.

    8Amendment of enactments

    The following amendments shall be made to the enactments specified in articles 9 and 10 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.

    9Amendment 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”.

    10Amendment 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 Electricity Distribution Lands (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, in relation to a Company as defined in the 1995 Order, any lands and heritages within the class of lands and heritages prescribed in that Order together with the rateable values determined and, where appropriate, apportioned by the assessor in accordance with that Order;”.

    (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)”.

    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)(3)
    Local authorityApportioned amount — Scottish Power plc £Apportioned amount — Scottish Hydro-Electric plc £
    ££
    District Councils:
    Berwickshire231,221—
    Ettrick and Lauderdale392,660—
    Roxburgh416,198—
    Tweeddale157,762—
    Clackmannan306,4735,292
    Falkirk1,114,077—
    Stirling363,243297,864
    Annandale and Eskdale324,409—
    Nithsdale409,691—
    Stewartry207,124—
    Wigtown246,671—
    Dunfermline929,611—
    Kirkcaldy1,326,234—
    North East Fife591,295—
    City of Aberdeen—2,316,707
    Banff and Buchan—1,019,313
    Gordon—703,631
    Kincardine and Deeside—495,566
    Moray—931,516
    Badenoch and Strathspey—136,237
    Caithness—370,687
    Inverness—555,811
    Lochaber—265,372
    Nairn—102,263
    Ross and Cromarty—591,921
    Skye and Lochalsh—172,795
    Sutherland—242,500
    East Lothian624,704—
    City of Edinburgh3,059,785—
    Midlothian505,104—
    West Lothian1,101,153—
    Argyll and Bute—846,678
    Bearsden and Milngavie176,504—
    Clydebank395,836—
    Clydesdale394,488—
    Cumbernauld and Kilsyth612,692—
    Cumnock and Doon Valley309,033—
    Cunninghame980,92792,590
    Dumbarton506,07125,305
    East Kilbride807,327—
    Eastwood260,289—
    City of Glasgow5,555,855—
    Hamilton701,951—
    Inverclyde593,514—
    Kilmarnock and Loudoun620,308—
    Kyle and Carrick794,101—
    Monklands658,798—
    Motherwell943,588—
    Renfrew1,573,001—
    Strathkelvin447,975—
    Angus—1,001,104
    City of Dundee—1,810,592
    Perth and Kinross—1,390,410
    Islands Councils
    Orkney—299,656
    Shetland—318,578
    Western Isles—440,898

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

    (1) (2) (3)
    Local authorityApportionment figure — Scottish Power plcApportionment figure — Scottish Hydro-Electric plc
    City of Aberdeen—161
    Aberdeenshire—154
    Angus—79
    Argyll and Bute659
    East Ayrshire32—
    North Ayrshire346
    South Ayrshire28—
    The Borders42—
    Clackmannan11—
    Dumbarton and Clydebank251
    Dumfries and Galloway41—
    East Dunbartonshire19—
    City of Dundee—113
    City of Edinburgh107—
    Falkirk39—
    Fife99—
    City of Glasgow178—
    Highland—169
    Inverclyde21—
    North Lanarkshire80—
    South Lanarkshire83—
    East Lothian22—
    Midlothian18—
    West Lothian38—
    Moray—65
    Orkney Islands—21
    Perthshire and Kinross—98
    East Renfrewshire16—
    Renfrewshire48—
    Shetland Islands—22
    Stirling1321
    Western Isles—31

    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 Scottish Power plc and Scottish Hydro-Electric plc and used for the purposes of the distribution of electricity (“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 £43,072,959 and prescribes how the aggregate amount should be arrived at for each of the four following financial years (article 5). It also apportions the aggregate amounts between the two companies (article 6) and among local authorities (article 7 and Schedules 1 and 2).

    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 also amends certain enactments relating to the valuation of the prescribed class of lands and heritages (articles 8 to 10).