# The Water Undertakings (Rateable Values) (Scotland) Order 1994

S.I. 1994/2079 · made 29 July 1994

This Order makes provision for the valuation for the financial year 1994-95 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 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 Water Undertakings (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;
“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 1994-95.

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

For the purposes of section 6(1) and (2) of the 1975 Act, in relation to the financial year 1994-95–
(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 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 the name of that water authority in the amount shown opposite 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 1994-95.

## 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 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, in relation to each water authority as defined in the 1994 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 1994 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 1994 Order)”.

## 9 Revocation

The Water Undertakings (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

## Aggregate amount and apportionment of rateable values of prescribed class of lands and heritages of water undertakings for financial year 1994-5

(1)
(2)
(3)
(4)
Water authority
Aggregate amount of rateable values
Local authorities
Apportioned amounts
District Councils
Central Scotland Water Development Board
£ 1,241,868
Falkirk
Stirling
West Lothian
Clydebank
Cumbernauld and Kilsyth
Dumbarton
Monklands
Strathkelvin
Perth and Kinross
£ 11,503
58,046
1,705
1,061
13,897
556,489
28,092
335,931
235,144
Borders Regional Council
£ 514,211
Berwickshire
Ettrick and Lauderdale
Roxburgh
Tweeddale
East Lothian
£ 98,594
181,815
177,150
56,490
162
Central Regional Council
£ 2,773,339
Clackmannan
Falkirk
Stirling
Bearsden and Milngavie
Cumbernauld and Kilsyth
Strathkelvin
£ 245,486
1,555,233
620,934
249
235,609
115,828
Dumfries and Galloway Regional Council
£ 1,022,545
Annandale and Eskdale
Nithsdale
Stewartry
Wigtown
£ 273,410
367,191
160,769
221,175
Fife Regional Council
£ 2,029,402
Clackmannan
Dunfermline
Kirkcaldy
North East Fife
Perth and Kinross
£ 208,419
553,934
497,131
297,877
472,041
Grampian Regional Council
£ 2,408,903
Banff and Buchan
City of Aberdeen
Gordon
Kincardine and Deeside
Moray
£ 527,650
930,486
186,709
410,203
353,855
Highland Regional Council
£ 1,300,822
Badenoch and Strathspey
Caithness
Inverness
Lochaber
Nairn
Ross and Cromarty
Skye and Lochalsh
Sutherland
£ 80,850
183,583
411,655
109,921
55,852
337,202
57,595
64,164
Lothian Regional Council
£ 3,907,553
Ettrick and Lauderdale
Tweeddale
City of Edinburgh
East Lothian
Midlothian
West Lothian
Clydesdale
£ 110,998
355,254
2,099,470
461,993
374,484
494,040
11,314
Strathclyde Regional Council
£14,613,867
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
£ 86
1,494,316
368,041
874,390
238,089
823,359
250,583
1,135,683
531,045
389,750
384,164
3,254,299
411,139
581,541
404,609
1,011,402
397,713
764,477
1,033,985
265,196
Tayside Regional Council
£ 1,888,908
Angus
City of Dundee
Perth and Kinross
£ 740,397
707,450
441,061
Islands Councils
Orkney Islands Council
£ 145,492
Orkney
£ 145,492
Shetland Islands Council
£ 184,149
Shetland
£ 184,149
Western Isles Islands Council
£ 186.057
Western Isles
£ 186.057

## 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 (“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 1993-94 concerning water undertakings (articles 6 to 9).
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/1994/2079 (the official version)
Page: https://openlegislation.uk/water-undertakings-rateable-values-scotland-order-1994
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.