2000 No. 88

RATING AND VALUATION

The Electricity Lands (Rateable Values) (Scotland) Order 2000

Made

Coming into force

The Scottish Ministers, in exercise of the powers conferred upon them by sections 6, 35 and 37(1) of the Local Government (Scotland) Act 19751 and of all other powers enabling them in that behalf, and after consultation with such associations of local authorities, and of persons carrying on undertakings, as appeared to them to be concerned, and with such local authorities, persons, or associations of persons with whom consultation appeared to them to be desirable, all in accordance with section 6(4) of the said Act, hereby make the following Order, a draft of which has been laid before and has been approved by resolution of the Scottish Parliament:

PART IGENERAL

Citation and commencement1

This Order may be cited as the Electricity Lands (Rateable Values) (Scotland) Order 2000 and shall come into force on 1st April 2000.

Interpretation2

1

In this Order–

  • “the 1975 Act” means the Local Government (Scotland) Act 1975;

  • “a Company”–

    1. a

      for the purposes of article 3(1)(a) and Part II of this Order means–

      1. i

        Scottish Power UK plc;

      2. ii

        Scottish and Southern Energy plc; or

      3. iii

        British Energy Generation (UK) Limited; and

    2. b

      for the purposes of article 3(1)(b) and (c) and Parts III and IV this Order means–

      1. i

        Scottish Power UK plc; or

      2. ii

        Scottish and Southern Energy plc;

  • “declared net capacity”, in relation to generating plant, means the highest generation of electricity at the generator terminals, which can be maintained indefinitely without causing damage to the plant, less so much of that generation as is consumed by the plant, expressed in megawatts to the nearest one hundredth part of a megawatt and calculated on the relevant assumption;

  • “distribution lands” means the class of lands and heritages prescribed for the purposes of section 6(1) of the 1975 Act in article 3(1)(b) of this Order;

  • “financial year” means the period of twelve months beginning with 1st April;

  • “generation lands” means the class of lands and heritages prescribed for the purposes of section 6(1) of the 1975 Act in article 3(1)(a) of this Order;

  • “generating plant” means plant which is used or available for use for the purposes of generating electricity;

  • “relevant assumption”–

    1. a

      in relation to generating plant the sole or primary source of energy for which is the burning of oil or coal, is that–

      1. i

        the temperature of the water entering the cooling system is–

        1. aa

          19 degrees Celsius, where the water is circulated on the lands and heritages for re-use in the cooling system; or

        2. bb

          10 degrees Celsius in any other case; and

      2. ii

        insofar as they affect the generating plant–

        1. aa

          the air temperature is 10 degrees Celsius; and

        2. bb

          the air pressure is 1013 millibars;

    2. b

      in relation to generating plant the sole or primary source of energy for which is wind power, is that the wind speed is sufficient to power the generating plant at its highest generation of electricity;

    3. c

      in relation to generating plant the sole or primary source of energy for which is water power, is that the water flow is sufficient to power the generating plant at its highest generation of electricity; and

    4. d

      in any other case, is the assumption specified in paragraph (a)(ii) above;

  • “transmission lands” means the class of lands and heritages prescribed for the purposes of section 6(1) of the 1975 Act in article 3(1)(c) of this Order.

2

Any reference in this Order to–

a

lands and heritages occupied by a Company includes a reference to lands and heritages which, if unoccupied, are owned by a 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.

Prescribed classes of lands and heritages3

1

The following classes of lands and heritages are hereby prescribed for the purposes of section 6(1) of the 1975 Act, namely–

a

any lands and heritages in Scotland (other than lands and heritages referred to in paragraph (2) below) occupied by a Company and wholly or mainly used for the purposes of the generation of electricity or for ancillary purposes;

b

any lands and heritages in Scotland occupied by a Company and wholly or mainly used for the purposes of the distribution of electricity or for ancillary purposes; and

c

any lands and heritages in Scotland occupied by a Company and wholly or mainly used for the purposes of the transmission of electricity or for ancillary purposes.

2

The lands and heritages referred to in paragraph (1)(a) above are lands and heritages falling within the class prescribed by article 3 of the Electricity Generators (Rateable Values) (Scotland) Order 20002.

PART II:GENERATION LANDS

Aggregate amount of rateable values for financial years 2000-01 to 2004-054

For the purposes of section 6(1) of the 1975 Act, the aggregate amount of the rateable values of generation lands–

a

for the financial year 2000-01, is hereby prescribed as £72,253,000;

b

for each of the following four financial years, shall be ascertained by adding together the amounts apportioned in respect of generation lands occupied by each Company for the year in question (calculated as provided for in article 5(2) below).

Apportionment of aggregate amount of rateable values among Companies5

1

The aggregate amount referred to in article 4(a) above is hereby apportioned as–

a

£28,245,000 in respect of generation lands occupied by Scottish Power UK plc;

b

£18,998,000 in respect of generation lands occupied by Scottish and Southern Energy plc; and

c

£25,010,000 in respect of generation lands occupied by British Energy Generation (UK) Limited.

2

That part of the aggregate amount of the rateable values of generation lands to be apportioned for each of the four financial years following the financial year 2000-01 in respect of such lands occupied by each Company shall be calculated in accordance with the formula–

A×BCmath

where–

  • A is the apportioned amount for that Company for the financial year immediately prior to the year for which the calculation is being carried out;

  • B is the total declared net capacity of generating plant in or on generation lands occupied by that Company on the day falling 1 year before the beginning of the financial year for which the calculation is being carried out; and

  • C is the total declared net capacity of generating plant in or on lands so occupied on the day falling 2 years before the beginning of that year.

Apportionment of aggregate amount of rateable values among local authorities6

For the purposes of section 6(2) of the 1975 Act, the aggregate amount of the rateable values of generation lands for each of the financial year 2000-01 and the four following financial years (ascertained in accordance with article 4 above) shall–

a

in respect of such generation lands as are occupied by Scottish Power UK plc, be apportioned among the local authorities specified in column 1 of Schedule 1 to this Order in accordance with the formula–

D×E100,000math

where–

  • D is the apportioned amount for Scottish Power UK plc for the financial year in question; and

  • E is the figure shown in column 2 of that Schedule opposite the name of the local authority in question;

b

in respect of such generation lands as are occupied by Scottish and Southern Energy plc, be apportioned among the local authorities specified in column 1 of Schedule 1 to this Order in accordance with the formula–

F×G100,000math

where–

  • F is the apportioned amount for Scottish and Southern Energy plc for the financial year in question; and

  • G is the figure shown in column 3 of that Schedule opposite the name of the local authority in question; and

c

in respect of such generation lands as are occupied by British Energy Generation (UK) Limited, be apportioned among the local authorities specified in column 1 of Schedule 1 to this Order in accordance with the formula–

H×J100,000math

where–

  • H is the apportioned amount for British Energy Generation (UK) Limited for the financial year in question; and

  • J is the figure shown in column 4 of that Schedule opposite the name of the local authority in question.

PART III:DISTRIBUTION LANDS

Aggregate amount of rateable values for financial years 2000-01 to 2004-057

For the purposes of section 6(1) of the 1975 Act, the aggregate amount of the rateable values of distribution lands–

a

for the financial year 2000-01 is hereby prescribed as £73,110,000;

b

for each of the following four financial years, shall be ascertained by adding together the amounts apportioned in respect of distribution lands occupied by each Company for the year in question (calculated as provided for in article 8(2) below).

Apportionment of aggregate amount of rateable values between Companies8

1

The aggregate amount referred to in article 7(a) above is hereby apportioned as–

a

£53,080,000 in respect of distribution lands occupied by Scottish Power UK plc; and

b

£20,030,000 in respect of distribution lands occupied by Scottish and Southern Energy plc.

2

That part of the aggregate amount of the rateable values of distribution lands to be apportioned for each of the four financial years following the financial year 2000-01 in respect of such lands occupied by each Company shall be calculated in accordance with the formula–

A×BCmath

where–

  • A is the apportioned amount for that Company for the financial year immediately prior to the year for which the calculation is being carried out;

  • B is the estimated installed transformer capacity (measured in kilovoltamperes) of all the electricity transformation plant in Scotland occupied by that Company on the day falling 1 year before the beginning of the financial year for which the calculation is being carried out; and

  • C is the estimated installed transformer capacity (measured in kilovoltamperes) of all the electricity transformation plant in Scotland so occupied on the day falling 2 years before the beginning of that year.

Apportionment of aggregate amount of rateable values among local authorities9

For the purposes of section 6(2) of the 1975 Act, the aggregate amount of the rateable values of distribution lands for each of the financial year 2000 01 and the four following financial years (ascertained in accordance with article 7 above) shall–

a

in respect of such distribution lands as are occupied by Scottish Power UK plc, be apportioned among the local authorities specified in column 1 of Schedule 2 of this Order in accordance with the formula–

D×E1000math

where–

  • D is the apportioned amount for Scottish Power UK plc for the financial year in question; and

  • E is the figure shown in column 2 of that Schedule opposite the name of the local authority in question; and

b

in respect of such distribution lands as are occupied by Scottish and Southern Energy plc, be apportioned among the local authorities specified in column 1 of Schedule 2 to this Order in accordance with the formula–

F×G1000math

where–

  • F is the apportioned amount for Scottish and Southern Energy plc for the financial year in question; and

  • G is the figure shown in column 3 of that Schedule opposite the name of the local authority in question.

PART IV:TRANSMISSION LANDS

Aggregate amount of rateable values for financial years 2000-01 to 2004-0510

For the purposes of section 6(1) of the 1975 Act, the aggregate amount of the rateable values of transmission lands–

a

for the financial year 2000-01, is hereby prescribed as £34,130,000;

b

for each of the following four financial years, shall be ascertained by adding together the amounts apportioned in respect of transmission lands occupied by each Company for the year in question (calculated as provided for in article 11(2) below).

Apportionment of aggregate amount of rateable values between Companies11

1

The aggregate amount referred to in article 10(a) above is hereby apportioned as–

a

£26,700,000 in respect of transmission lands occupied by Scottish Power UK plc; and

b

£7,430,000 in respect of transmission lands occupied by Scottish and Southern Energy plc.

2

That part of the aggregate amount of the rateable values of transmission lands to be apportioned for each of the four financial years following the financial year 2000-01 in respect of such lands occupied by each Company shall be calculated in accordance with the formula–

A×BCmath

where–

  • A is the apportioned amount for that Company for the financial year immediately prior to the year for which the calculation is being carried out;

  • B is the estimated number of circuit kilometres of main transmission line in Scotland occupied by that Company on the day falling 1 year before the beginning of the financial year for which the calculation is being carried out; and

  • C is the estimated number of circuit kilometres of main transmission line in Scotland so occupied on the day falling 2 years before the beginning of that year.

Appointment of aggregate amount of rateable values among local authorities12

For the purposes of section 6(2) of the 1975 Act, the aggregate amount of the rateable values of transmission lands for each of the financial year 2000-01 and the four following financial years (ascertained in accordance with article 10 above) shall–

a

in respect of such transmission lands as are occupied by Scottish Power UK plc, be apportioned among the local authorities specified in column 1 of Schedule 3 to this Order in accordance with the formula–

D×E1000math

where–

  • D is the apportioned amount for Scottish Power UK plc for the financial year in question; and

  • E is the figure shown in column 2 of that Schedule opposite the name of the local authority in question; and

b

in respect of such transmission lands as are occupied by Scottish and Southern Energy plc, be apportioned among the local authorities specified in column 1 of Schedule 3 to this Order in accordance with the formula–

F×G1000math

where–

  • F is the apportioned amount for Scottish and Southern Energy plc for the financial year in question; and

  • G is the figure shown in column 3 of that Schedule opposite the name of the local authority in question.

PART V:AMENDMENT OF ENACTMENTS

13

The following amendments shall be made to the enactments specified in articles 14 and 15 below in their relation to the valuation of the lands and heritages prescribed for the purposes of section 6(1) of the 1975 Act in article 3 of this Order for the financial year 2000-01 and the four following financial years.

14

In section 6(1) of the Valuation and Rating (Scotland) Act 19563, after the words “this Act”, there shall be inserted the words “and to any Order made by the Scottish Ministers under section 6 of the Local Government (Scotland) Act 1975”.

15

1

Section 2(1)(c) of the 1975 Act4 shall be amended by inserting at the end the following:–

iii

upon their ceasing to be lands and heritages within one of the classes of lands and heritages prescribed in the Electricity Lands (Rateable Values) (Scotland) Order 2000 (hereinafter in this Act referred to as “the 2000 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 one of the classes of lands and heritages prescribed in the 2000 Order)

3

After paragraph (f) of section 2(1) of that Act there shall be inserted the following paragraph:–

ff

by entering therein, in relation to Scottish Power UK plc, Scottish and Southern Energy plc or British Energy Generation (UK) Limited, as the case may be, any lands and heritages within one of the classes of lands and heritages prescribed in the 2000 Order together with the rateable values determined and apportioned in accordance with that Order;

4

In paragraph (a) of section 2(2) of that Act, after the words “sub-section (1)(a)” there shall be inserted the words “or (ff)”.

5

In section 3(4) of that Act5, 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 one of the classes of lands and heritages prescribed in the 2000 Order)

Revocations16

The following Orders are hereby revoked:—

a

the Electricity Distribution Lands (Rateable Values) (Scotland) Order 19956;

b

the Electricity Generation Lands (Rateable Values) (Scotland) Order 19957; and

c

the Electricity Transmission Lands (Rateable Values) (Scotland) Order 19958.

JACK McCONNELLA member of the Scottish ExecutiveSt Andrew’s House,Edinburgh

SCHEDULE 1Apportionment of aggregate amount of rateable values of generation lands for financial years 2000-01 to 2004-05

Article 6

(1)

(2)

(3)

(4)

Local authority

Apportioned amount – Scottish Power UK plc

Apportioned amount – Scottish and Southern Energy plc

Apportioned amount – British Energy Generation (UK) Ltd

£

£

£

Aberdeenshire Council

46,130

Argyll and Bute Council

8,628

8,687

East Ayrshire Council

1

North Ayrshire Council

3

49,000

South Ayrshire Council

19

Comhairle nan Eilean Siar

2,303

Dumfries & Galloway Council

2,223

Fife Council

61,691

City of Glasgow Council

1,186

Highland Council

26,986

South Lanarkshire Council

367

East Lothian Council

25,885

51,000

Orkney Islands Council

1,313

Perth and Kinross Council

11,335

Shetland Islands Council

2,368

Stirling Council

875

SCHEDULE 2Apportionment of aggregate amount of rateable values of distribution lands for financial years 2000-01 to 2004-05

Article 9

(1)

(2)

(3)

Local authority

Apportioned amount – Scottish Power UK plc

Apportioned amount – Scottish and Southern Energy plc

£

£

Aberdeen City Council

161

Aberdeenshire Council

154

Angus Council

79

Argyll and Bute Council

6

59

East Ayrshire Council

32

North Ayrshire Council

34

6

South Ayrshire Council

28

Clackmannanshire Council

11

Comhairle nan Eilean Siar

31

Dumfries & Galloway Council

41

East Dunbartonshire Council

19

West Dunbartonshire Council

25

1

Dundee City Council

113

City of Edinburgh Council

107

Falkirk Council

39

Fife Council

99

City of Glasgow Council

178

Highland Council

169

Inverclyde Council

21

North Lanarkshire Council

80

South Lanarkshire Council

83

East Lothian Council

22

Midlothian Council

18

West Lothian Council

38

Moray Council

65

Orkney Islands Council

21

Perth and Kinross Council

98

East Renfrewshire Council

16

Renfrewshire Council

48

The Scottish Borders Council

42

Shetland Islands Council

22

Stirling Council

13

21

SCHEDULE 3Apportionment of aggregate amount of rateable values of transmission lands for financial years 2000-01 to 2004-05

Article 12

(1)

(2)

(3)

Local authority

Apportioned amount – Scottish Power UK plc

Apportioned amount – Scottish and Southern Energy plc

£

£

Aberdeen City Council

17

Aberdeenshire Council

186

Angus Council

53

Argyll and Bute Council

28

82

East Ayrshire Council

42

North Ayrshire Council

45

South Ayrshire Council

23

Clackmannanshire Council

18

Dumfries & Galloway Council

166

East Dunbartonshire Council

16

West Dunbartonshire Council

28

14

Dundee City Council

38

City of Edinburgh Council

41

Falkirk Council

43

Fife Council

76

City of Glasgow Council

36

Highland Council

366

Inverclyde Council

23

North Lanarkshire Council

47

South Lanarkshire Council

60

East Lothian Council

34

Midlothian Council

13

West Lothian Council

34

Moray Council

88

Perth and Kinross Council

3

156

East Renfrewshire Council

17

Renfrewshire Council

58

The Scottish Borders Council

92

Stirling Council

57

(This note is not part of the Order)

This Order makes provision for the valuation for financial years 2000-01 to 2004-05 of certain lands and heritages occupied–

a

by Scottish Power UK plc and Scottish and Southern Energy plc (trading as Scottish Hydro-Electric) and used for the purposes of the distribution and transmission of electricity; and

b

by Scottish Power UK plc, Scottish and Southern Energy plc and British Energy Generation (UK) Limited (formerly Scottish Nuclear Limited) and used for the purposes of the generation of electricity.

Those lands and heritages are prescribed at article 3.

The Order prescribes the aggregate amount of the rateable values of each such class of lands and heritages for financial year 2000-01 and prescribes how the aggregate amount should be arrived at for each of the four following financial years (articles 4, 7 and 10).

The Order also apportions the aggregate amounts between the appropriate companies concerned in respect of generation, distribution and transmission of electricity respectively (articles 5, 8 and 11) and among local authorities (articles 6, 9 and 12 and in the Schedules to the Order).

The Order also amends certain enactments relating to the valuation of those classes of lands and heritages and revokes previous Orders, now spent (articles 13 to 16).