# The Water Undertakings (Rateable Values) (Scotland) Order 1991

S.I. 1991/942 · made 29 March 1991

This Order makes provision for the valuation for the financial year 1991-92 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)

## Introductory text

RATING AND VALUATION
Made 29th March 1991
Coming into force 1st April 1991
The Secretary of State, in exercise of 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 1991 and shall come into force on 1st April 1991.

## 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 monthsa 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 1991-92.

## 5 Aggregate amount and apportionment of rateable values for the financial year 1991-92

For the purposes of section 6(1) and (2) of the 1975 Act, in relation to the financial year 1991-92—
(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 local authority in column 4 of that Schedule.

## 6 Amendment of enactments

For the purposes of section 6(5) of the 1975 Act, 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 1991-92.

## 7 Amendment of enactments

In section 6(1) of the Valuation of 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 1991 (hereinafter in this Act referred to as “the 1991 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 1991 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 on and after 1st April 1991, any lands and heritages within the class of lands and heritages prescribed in the Water Undertakings (Rateable Values) (Scotland) Order 1990 which were entered in the roll immediately before that date;
(ggg) by entering therein, in relation to each water authority as defined in the 1991 Order, any lands and heritages within the class of lands and heritages prescribed in that Order together with the rateable values apportioned to the local authorities whose areas comprise or form part of the valuation area in accordance with article 5 of that Order;”.
(4) In section 2(2)(a) of that Act, after the reference to “subsection (1)(a)”, there shall be inserted the words “or (ggg)”.
(5) 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 to any lands and heritages within the class of lands and heritages prescribed in the 1991 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 such an error in the entry as is referred to in section 2(1)(f) of this Act.”.
(6) 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 1991 Order)”.

## Signature

Allan Stewart
Parliamentary Under Secretary of State, Scottish Office
St. Andrew’s House,
Edinburgh
29th March 1991

## Aggregate amount and apportionment of rateable values of prescribed class of lands and heritages of water undertakings for financial year 1991-92

(1)
(2)
(3)
(4)
Water authority
Aggregate amount of rateable values
Local authorities
Apportioned amounts
£
District Councils
£
Central Scotland Water Development Board
1,230,553
Falkirk
11,399
Stirling
57,517
West Lothian
1,689
Clydebank
1,051
Cumbernauld and Kilsyth
13,771
Dumbarton
551,419
Monklands
27,836
Strathkelvin
332,870
Perth and Kinross
233,001
Borders Regional Council
537,587
Berwickshire
103,076
Ettrick and Lauderdale
190,080
Roxburgh
185,203
Tweedale
59,058
East Lothian
170
Central Regional Council
2,963,770
Clackmannan
262,342
Falkirk
1,662,023
Stirling
663,571
Bearsden and Milngavie
266
Cumbernauld and Kilsyth
251,787
Strathkelvin
123,781
Dumfries and Galloway Regional Council
1,029,940
Annandale and Eskdale
275,387
Nithsdale
369,847
Stewartry
161,932
Wigtown
222,774
Fife Regional Council
1,967,820
Clackmannan
202,095
Dunfermline
537,125
Kirkcaldy
482,045
North East Fife
288,838
Perth and Kinross
457,717
Grampian Regional Council
2,372,853
Banff and Buchan
519,754
City of Aberdeen
916,561
Gordon
183,915
Kincardine and Deeside
404,064
Moray
348,559
Highland Regional Council
1,281,690
Badenoch and Strathspey
79,661
Caithness
180,883
Inverness
405,600
Lochaber
108,304
Nairn
55,031
Ross and Cromarty
332,242
Skye and Lochalsh
56,748
Sutherland
63,221
Lothian Regional Council
3,972,917
Ettrick and Lauderdale
112,855
Tweedale
361,197
City of Edinburgh
2,134,589
East Lothian
469,721
Midlothian
380,748
West Lothian
502,303
Clydesdale
11,504
Strathclyde Regional Council
15,183,000
Tweedale
90
Stirling
1,552,511
Argyll and Bute
382,374
Bearsden and Milngavie
908,442
Clydebank
247,361
Clydesdale
855,424
Cumnock and Doon Valley
260,342
Cunninghame
1,179,911
Dumbarton
551,726
East Kilbride
404,928
Eastwood
399,125
City of Glasgow
3,381,037
Hamilton
427,151
Inverclyde
604,189
Kilmarnock and Loudoun
420,367
Kyle and Carrick
1,050,791
Monklands
413,202
Motherwell
794,249
Renfrew
1,074,255
Strathkelvin
275,525
Tayside Regional Council
1,883,487
Angus
738,272
City of Dundee
705,420
Perth and Kinross
439,795
Islands Councils
Orkney Islands Council
129,620
Orkney
129,620
Western Isles Islands Council
180,100
Western Isles
180,100
Shetland Islands Council
183,720
Shetland
183,720

## Explanatory note

(This note is not part of the Order)
This Order makes provision for the valuation for the financial year 1991-92 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).

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Source: https://www.legislation.gov.uk/uksi/1991/942 (the official version)
Page: https://openlegislation.uk/water-undertakings-rateable-values-scotland-order-1991
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.