# The Railways (Rateable Values) (Scotland) Order 1994

S.I. 1994/2070 · made 29 July 1994

This Order makes provision for the valuation for the financial year 1994-95 of certain lands and heritages occupied by the British Railways Board or Railtrack PLC (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 July 1994
Coming into force 30th July 1994
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, commencement and date of effect

(1) This Order may be cited as the Railways (Rateable Values) (Scotland) Order 1994 and shall come into force on the day after the day on which it is made.
(2) This Order shall have effect as from 1st April 1994.

## 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, calculating (whether by manual, mechanical or electronic means), drawing, and the editorial preparation of matter for publication;
“the Company” means the Company registered at the date of this Order by the name of Railtrack 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 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 or the Company, means land which is used for the purposes of carrying on the undertaking of the Board, or as the case may be of the Company, 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) lands and heritages occupied by the Board or the Company includes a reference to lands and heritages which, if unoccupied, are owned by the Board, or as the case may be by the 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.

## 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 on 1st April 1994 by the Board or the Company and used wholly or mainly for the purposes of the parts of the undertaking of the Board, or as the case may be of the Company, 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 used wholly or mainly as office premises occupied by the Company which are not situated on operational land of the Company;
(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;
(e) premises used for more than one of the foregoing purposes; or
(f) premises or rights so let out on 1st April 1994 as to be capable of separate assessment.

## 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 1994-95.

## 5 Aggregate amount of rateable values for financial year 1994-95

(1) 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 1994-95 is hereby prescribed as £13,221,999.
(2) The aggregate amount referred to in paragraph (1) above is hereby apportioned as–
(a) £661,100 in respect of lands and heritages occupied on 1st April 1994 by the Board; and
(b) £12,560,899 in respect of lands and heritages occupied on that date by the Company.

## 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 1994-95 which is prescribed by article 5 shall–
(a) in respect of such lands and heritages as are referred to in paragraph (2)(a) of that article, 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 referred to in paragraph (2)(b) of that article, be apportioned among the local authorities specified in column 1 of Schedule 2 to this Order in the amount shown opposite 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 1994-95.

## 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 Railways (Rateable Values) (Scotland) Order 1994 (hereinafter in this Act referred to as “the 1994 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 1994 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 from 1st April 1994, any lands and heritages within the class of lands and heritages prescribed in the 1994 Order which were entered in the roll before the date of coming into force of that Order;
(ggg) by entering therein, with effect from 1st April 1994, any lands and heritages within the class of lands and heritages prescribed in the 1994 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 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 1994 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 a clerical error in that entry.”.
(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 1994 Order)”.

## 10 Revocation

The British Railways Board (Rateable Values) (Scotland) Order 1993 is hereby revoked.

## Signature

Allan Stewart
Parliamentary Under Secretary of State, Scottish Office
St Andrew’s House,
Edinburgh
29th July 1994

## Schedule 1 Apportionment of aggregate amount of rateable values of prescribed class of lands and heritages occupied by the British Railways Board for financial year 1994-95

(1)
(2)
Local authority
Apportioned amount
£
District Councils:
Berwickshire
666
Clackmannan
825
Falkirk
11,917
Stirling
13,142
Annandale and Eskdale
4,202
Nithsdale
2,645
Wigtown
661
Dunfermline
9,737
Kirkcaldy
14,145
North East Fife
6,898
City of Aberdeen
20,536
Gordon
3,152
Kincardine and Deeside
3,306
Moray
4,484
Badenoch and Strathspey
649
Caithness
1,126
Inverness
9,059
Lochaber
4,131
Nairn
428
Ross and Cromarty
994
Skye and Lochalsh
133
Sutherland
699
East Lothian
11,703
City of Edinburgh
89,659
Midlothian
7,489
West Lothian
16,734
Argyll and Bute
742
Bearsden and Milngavie
1,261
Clydebank
2,212
Clydesdale
1,927
Cumbernauld and Kilsyth
577
Cumnock and Doon Valley
2,212
Cunninghame
17,761
Dumbarton
13,094
East Kilbride
690
Eastwood
999
City of Glasgow
235,102
Hamilton
2,470
Inverclyde
6,387
Kilmarnock and Loudoun
6,058
Kyle and Carrick
35,370
Monklands
8,460
Motherwell
16,968
Renfrew
17,879
Strathkelvin
4,488
Angus
4,123
City of Dundee
6,315
Perth and Kinross
36,885

## Schedule 2 Apportionment of aggregate amount of rateable values of prescribed class of lands and heritages occupied by Railtrack PLC for financial year 1994-95

(1)
(2)
Local authority
Apportioned amount
£
District Councils:
Berwickshire
12,654
Clackmannan
15,667
Falkirk
226,422
Stirling
249,697
Annandale and Eskdale
79,843
Nithsdale
50,256
Wigtown
12,564
Dunfermline
184,994
Kirkcaldy
268,754
North East Fife
131,063
City of Aberdeen
390,175
Gordon
59,882
Kincardine and Deeside
62,820
Moray
85,191
Badenoch and Strathspey
12,338
Caithness
21,392
Inverness
172,114
Lochaber
78,487
Nairn
8,135
Ross and Cromarty
18,891
Skye and Lochalsh
2,531
Sutherland
13,287
East Lothian
222,355
City of Edinburgh
1,703,516
Midlothian
142,286
West Lothian
317,940
Argyll and Bute
14,101
Bearsden and Milngavie
23,953
Clydebank
42,031
Clydesdale
36,607
Cumbernauld and Kilsyth
10,967
Cumnock and Doon Valley
42,031
Cunninghame
337,450
Dumbarton
248,794
East Kilbride
13,106
Eastwood
18,982
City of Glasgow
4,466,986
Hamilton
46,926
Inverclyde
121,346
Kilmarnock and Loudoun
115,094
Kyle and Carrick
672,036
Monklands
160,740
Motherwell
322,384
Renfrew
339,709
Strathkelvin
85,266
Angus
78,336
City of Dundee
119,991
Perth and Kinross
700,809

## Explanatory note

(This note is not part of the Order)
This Order makes provision for the valuation for the financial year 1994-95 of certain lands and heritages occupied by the British Railways Board or Railtrack PLC (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 £13,221,999 and apportions that amount as between lands and heritages occupied by the British Railways Board and those occupied by Railtrack PLC (article 5). It also apportions that aggregate amount among local authorities in accordance with the Schedules 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 and revokes the Order for financial year 1993-94 concerning the British Railways Board (articles 7 to 10).
In pursuance of the power in section 6(6) of the Local Government (Scotland) Act 1975, as amended, the Order has effect from 1st April 1994.

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Source: https://www.legislation.gov.uk/uksi/1994/2070 (the official version)
Page: https://openlegislation.uk/railways-rateable-values-scotland-order-1994
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.