# The Water Undertakings (Rateable Values) (Scotland) Order 1993

S.I. 1993/886 · made 19 March 1993

This Order makes provision for the valuation for the financial year 1993-94 of certain lands and heritages (“the prescribed class of lands and heritages”) occupied by the 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 19th March 1993
Coming into force 1st April 1993
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 1993 and shall come into force on 1st April 1993.

## 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 1993-94.

## 5 Aggregate amount and apportionment of rateable values for the financial year 1993-94

For the purposes of section 6(1) and (2) of the 1975 Act, in relation to the financial year 1993-94–
(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 class of lands and heritages for the financial year 1993-94.

## 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 1993 (hereinafter in this Act referred to as “the 1993 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 1993 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 1993, any lands and heritages within the class of lands and heritages prescribed in the Water Undertakings (Rateable Values) (Scotland) Order 1992 which were entered in the roll immediately before that date;
(ggg) by entering therein, with effect from 1st April 1993, in relation to each water authority as defined in the 1993 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 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 1993 Order, any such person may at any time while the roll is in force appeal against the entry but only on the grounds 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 1993 Order)”.

## 9 Revocation

The Water Undertakings (Rateable Values) (Scotland) Order 1992 is hereby revoked.

## Signature

Allan Stewart
Parliamentary Under Secretary of State, Scottish Office
St Andrew’s House,
Edinburgh
19th March 1993

## Aggregate amount and apportionment of rateable values of prescribed class of lands and heritages of water undertakings for financial year 1993-4

(1)
(2)
(3)
(4)
Water authority
Aggregate amount of rateable values
Local authorities
Approtioned amounts
District Councils
Central Scotland Water Development Board
£ 1,295,653
Falkirk
Stirling
West Lothian
Clydebank
Cumbernauld and Kilsyth
Dumbarton
Monklands
Strathkelvin
Perth and Kinross
£ 12,001
60,560
1,779
1,107
14,499
580,591
29,309
350,479
245,328
Borders Regional Council
£ 522,608
Berwickshire
Ettrick and Lauderdale
Roxburgh
Tweeddale
East Lothian
£ 100,204
184,784
180,043
57,412
165
Central Regional Council
£ 2,824,016
Clackmannan
Falkirk
Stirling
Bearsden and Milngavie
Cumbernauld and Kilsyth
Strathkelvin
£ 249,971
1,583,652
632,281
253
239,915
117,944
Dumfries and Galloway Regional Council
£ 1,033,236
Annandale and Eskdale
Nithsdale
Stewartry
Wigtown
£ 276,269
371,030
162,450
223,487
Fife Regional Council
£ 2,013,275
Clackmannan
Dunfermline
Kirkcaldy
North East Fife
Perth and Kinross
£ 206,763
549,532
493,180
295,509
468,291
Grampian Regional Council
£ 2,413,677
Banff and Buchan
City of Aberdeen
Gordon
Kincardine and Deeside
Moray
£ 528,696
932,330
187,079
411,016
354,556
Highland Regional Council
£ 1,310,218
Badenoch and Strathspey
Caithness
Inverness
Lochaber
Nairn
Ross and Cromarty
Skye and Lochalsh
Sutherland
£ 81,434
184,909
414,628
110,715
56,255
339,637
58,011
64,629
Lothian Regional Council
£ 3,863,044
Ettrick and Lauderdale
Tweeddale
City of Edinburgh
East Lothian
Midlothian
West Lothian
Clydesdale
£ 109,734
351,208
2,075,556
456,731
370,218
488,411
11,186
Strathclyde Regional Council
£15,460,062
Tweeddale
Stirling
Argyll and Bute
Bearsden and Milngavie
Clydebank
Clydesdale
Cumnock and Doon Valley
Cunninghame
Dumbarton
East Kilbride
Eastwood
City of Glasgow
Hamilton
Inverclyde
Kilmarnock and Loudoun
Kyle and Carrick
Monklands
Motherwell
Renfrew
Strathkelvin
£ 91
1,580,842
389,352
925,020
251,875
871,034
265,093
1,201,443
561,794
412,318
406,408
3,442,735
434,945
615,214
428,037
1,069,966
420,742
808,742
1,093,858
280,553
Tayside Regional Council
£ 1,907,144
Angus
City of Dundee
Perth and Kinross
£ 747,545
714,280
445,319
Islands Councils
Orkney Islands Council
£ 134,846
Orkney
£ 134,846
Western Isles Islands Council
£ 183,875
Western Isles
£ 183,875
Shetland Islands Council
£ 184,149
Shetland
£ 184,149

## Explanatory note

(This note is not part of the Order)
This Order makes provision for the valuation for the financial year 1993-94 of certain lands and heritages (“the prescribed class of lands and heritages”) occupied by the 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 and revokes the Order for financial year 1992-93 concerning water undertakings (articles 6 to 9).

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Source: https://www.legislation.gov.uk/uksi/1993/886 (the official version)
Page: https://openlegislation.uk/water-undertakings-rateable-values-scotland-order-1993
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

