# The Water Undertakings (Rateable Values) (Scotland) Order 1990

S.I. 1990/856 · made 30 March 1990

This Order makes provision for the valuation for the financial year 1990-91 of certain lands and heritages (“the prescribed class of lands and heritages”) occupied by water authorities specified in column 1 of the Schedule to this Order (“the authorities”) and used wholly or mainly for the purposes of water undertakings carried on by the authorities.

Made under: Local Government (Scotland) Act 1975 (Section 6, Section 35, Section 37)

PDFs: Printed copy https://openlegislation.uk/water-undertakings-rateable-values-scotland-order-1990/pdf/uksi_19900856_en.pdf

## Introductory text

RATING AND VALUATION
Made 30th March 1990
Coming into force 1st April 1990
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 Water Undertakings (Rateable Values) (Scotland) Order 1990 and shall come into force on 1st April 1990.

## 2 Interpretation

(1) In this Order, unless the context otherwise requires–
“the 1975 Act” means the Local Government (Scotland) Act 1975;
“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;
“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;
“water authority” means–
(a) a water authority within the meaning of section 109(1) of the Water (Scotland) Act 1980; and
(b) a water development board within the meaning of that section; and
“water undertaking” means an undertaking for the supply of water carried on by a water authority.
(2) Any reference in this Order to–
(a) lands and heritages occupied by a water authority includes a reference to lands and heritages which, if unoccupied, are owned by that authority; 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

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 water authority and used wholly or mainly for the purposes of the water undertaking carried on by that authority.

## 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 1990-91.

## 5 Aggregate amount and apportionment of rateable values for the financial year 1990-91

For the purposes of section 6(1) and (2) of the 1975 Act, in relation to the financial year 1990-91–
(a) the aggregate amount of the rateable values of the prescribed class of lands and heritages occupied by each water authority specified in column 1 of the Schedule to this Order is prescribed as the amount specified in column 2 of that Schedule opposite to the name of that water authority; and
(b) the aggregate amount of the rateable values prescribed in relation to each water authority specified in column 1 of that Schedule is apportioned among the local authorities specified in column 3 of that Schedule opposite to the name of that water authority in the amount shown opposite to the name of each such local authority in column 4 of that Schedule.

## 6 Amendment of enactments

The following amendments shall be made to the enactments specified in Articles 7 and 8 below in their relation to the valuation of the prescribed lands and heritages for the financial year 1990-91.

## 7 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”.

## 8 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 Water Undertakings (Rateable Values) (Scotland) Order 1990 (hereinafter referred to as “the 1990 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 1990 Order);”.
(3) Section 2(1)(f) of that Act shall be amended by adding at the end the following:–
“(other than an entry relating to lands and heritages within the class of lands and heritages prescribed in the 1990 Order);”.
(4) Section 2(1)(g) of that Act shall be amended at the end of the following paragraph:–
“(gg) by entering therein, in relation to each water authority as defined in the 1990 Order, any lands and heritages within the class of lands and heritages prescribed in that Order together with the rateable values apportioned by that Order to the local authorities whose areas comprise or form part of the valuation area;”.
(5) In section 2(2)(a) of that Act, after the reference to “subsection (1)(a)”, insert the words “or (gg)”.
(6) In section 3(2) of that Act, after the reference to “2(1)(g)”, there shall be inserted the words “or (gg)”.
(7) 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 1990 Order)”.

## 9 Revocation

The Water Undertakings (Rateable Values) (Scotland) Order 1985 is hereby revoked.

## Signature

James Douglas-Hamilton
Parliamentary Under Secretary of State, Scottish Office
St. Andrew’s House,
Edinburgh
30th March 1990

## Aggregate amount and apportionment of rateable values of prescribed class of lands and heritages of water undertakings for financial year 1990-91

(1)
(2)
(3)
(4)
Water authority
Aggregate amount of rateable values
Local authorities
Apportioned amounts
Central Scotland Water Development Board
£ 1,164,640
Falkirk
£ 10,788
Stirling
54,436
West Lothian
1,599
Clydebank
995
Cumbernauld & Kilsyth
13,033
Dumbarton
521,883
Monklands
26,345
Strathkelvin
315,040
Perth and Kinross
220,521
Borders Region
£ 535,687
Berwickshire
£ 102,712
Ettrick and Lauderdale
189,408
Roxburgh
184,549
Tweeddale
58,849
East Lothian
169
Central Region
£ 2,809,167
Clackmannan
£ 248,657
Falkirk
1,575,325
Stirling
628,956
Bearsden and Milngavie
252
Cumbernauld & Kilsyth
238,653
Strathkelvin
117,324
Dumfries and Galloway Region
£ 982,800
Annandale and Eskdale
£ 262,783
Nithsdale
352,919
Stewartry
154,520
Wigtown
212,578
Fife Region
£1,988,213
Clackmannan
£ 204,189
Dunfermline
542,691
Kirkcaldy
487,041
North East Fife
291,831
Perth and Kinross
462,461
Grampian Region
£ 2,369,440
Banff and Buchan
£ 519,006
Aberdeen City
915,243
Gordon
183,650
Kincardine and Deeside
403,483
Moray
348,058
Highland Region
£ 1,284,220
Badenoch and Strathspey
£ 79,818
Caithness
181,240
Inverness
406,401
Lochaber
108,518
Nairn
55,139
Ross and Cromarty
332,898
Skye and Lochalsh
56,860
Sutherland
63,346
Lothian Region
£ 3,896,680
Ettrick and Lauderdale
£ 110,689
Tweeddale
354,266
Edinburgh City
2,093,628
East Lothian
460,708
Midlothian
373,442
West Lothian
492,664
Clydesdale
11,283
Strathclyde
£14,918,340
Tweeddale
£ 88
Stirling
1,525,449
Argyll and Bute
375,709
Bearsden
892,607
Clydebank
243,049
Clydesdale
840,513
Cumnock and Doon Valley
255,804
Cunninghame
1,159,344
Dumbarton
542,109
East Kilbride
397,870
Eastwood
392,168
Glasgow City
3,322,101
Hamilton
419,705
Inverclyde
593,657
Kilmarnock
413,039
Kyle and Carrick
1,032,474
Monklands
405,999
Motherwell
780,404
Renfrew
1,055,529
Strathkelvin
270,722
Tayside Region
£ 1,860,387
Angus
£ 729,218
Dundee City
696,768
Perth and Kinross
434,401
Orkney Islands Area
£ 127,800
Orkney Islands
£ 127,800
Western Isles Area
£ 182,200
Western Isles
£ 182,200
Shetland Islands Area
£ 187,640
Shetland Islands
£ 187,640

## Explanatory note

(This note is not part of the Order)
This Order makes provision for the valuation for the financial year 1990-91 of certain lands and heritages (“the prescribed class of lands and heritages”) occupied by water authorities specified in column 1 of the Schedule to this Order (“the authorities”) and used wholly or mainly for the purposes of water undertakings carried on by the authorities.
The Order prescribes the aggregate amount of the rateable values of the prescribed class of lands and heritages for that financial year in the case of each authority specified in the Schedule. It also apportions that aggregate amount among local authorities in accordance with columns 3 and 4 of the Schedule to the Order (article 5).
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 6 to 8).
The Order also revokes the Water Undertakings (Rateable Values) (Scotland) Order 1985 (S.I. 1985/197).

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Source: https://www.legislation.gov.uk/uksi/1990/856 (the official version)
Page: https://openlegislation.uk/water-undertakings-rateable-values-scotland-order-1990
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.