# The Non-Domestic Rating (Valuation of Utilities) (Scotland) Order 2005, Article 7: Railways


(1) Any lands and heritages (other than the lands and heritages mentioned in paragraph (2)) which would (apart from this Order) be treated as justifying separate entries in two or more valuation rolls shall be treated for all purposes of the Valuation Acts as justifying only one entry in the valuation roll for Highland if they are–
(a) occupied by Network Rail Infrastructure Limited; or
(b) leased or licensed by Network Rail Infrastructure Limited to either–
(i) a licence exempt operator or a licence holder, and the tenant, licensee or British Transport Police Authority occupies the lands or heritages; or
(ii) the British Transport Police Authority, and it occupies the lands or heritages;
and in either of cases (a) or (b) are used wholly or mainly for railway 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 which are not situated on operational land of Network Rail Infrastructure Limited, a licence exempt operator or a licence holder;
(c) 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;
(d) premises used for more than one of the foregoing purposes; or
(e) premises or rights so let out as to be capable of separate assessment, other than premises which fall within article 7(1)(b).
(3) The lands and heritages described in paragraph (1) shall be treated as being occupied by Network Rail Infrastructure Limited.
(4) In this article–
“the 1993 Act” means the Railways Act 1993;
“clerical work” includes writing, book-keeping, typing, filing, duplicating, sorting papers or information, calculating (whether by manual, mechanical or electronic means), drawing, and the editorial preparation of matter for publication;
“licence exempt operator” and “licence holder” have the meanings given by section 10(6) and section 83(1) respectively of the 1993 Act;
“operational land”, in relation to Network Rail Infrastructure Limited, a licence exempt operator or a licence holder, means land which is used for the purposes of carrying on the undertaking of that person, not being land which, in respect of its nature and situation, is comparable rather with land in general which is used for the purposes of carrying on of statutory undertakings (within the meaning of section 214 of the Town and Country Planning (Scotland) Act 1997;
“railway purposes” means the purposes of providing railway services or for purposes ancillary to those purposes (including the purposes of providing police services or exhibiting advertisements); and
“railway services” has the meaning given in section 82(1) of the 1993 Act.

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Source: https://www.legislation.gov.uk/ssi/2005/127/article/7 (the official version)
Page: https://openlegislation.uk/non-domestic-rating-valuation-of-utilities-scotland-order-2005/article-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.