Search Legislation

The Water Undertakings (Rateable Values) (Scotland) Order 2000

 Help about what version

What Version

  • Latest available (Revised)
  • Original (As made)

More Resources

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

Scottish Statutory Instruments

2000 No. 90

RATING AND VALUATION

The Water Undertakings (Rateable Values) (Scotland) Order 2000

Made

20th March 2000

Coming into force

1st April 2000

The Scottish Ministers, in exercise of the powers conferred upon them by sections 6, 35 and 37(1) of the Local Government (Scotland) Act 1975(1) 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:

Citation and commencement

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

Interpretation

2.—(1) In this Order–

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

“authority” means–

(a)

the East Authority;

(b)

the North Authority; and

(c)

the West Authority;

“the East Authority” means the East of Scotland Water Authority;

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

“the North Authority” means the North of Scotland Water Authority;

“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; and

“the West Authority” means the West of Scotland Water Authority.

(2) Any reference in this Order to–

(a)lands and heritages occupied by an 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.

Prescribed class of lands and heritages

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

Aggregate amount of rateable values for financial years 2000-01 to 2004-05

4.  For the purposes of section 6(1) of the 1975 Act, the aggregate amount of the rateable values of the prescribed class of lands and heritages–

(a)for the financial year 2000-01, is hereby prescribed as £30,200,000;

(b)for each of the following four financial years, shall be ascertained by adding together the amounts apportioned in respect of the lands and heritages within that class occupied by each authority for the year in question (calculated as provided for in article 5(2) below).

Apportionment of aggregate amount of rateable values among authorities

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

(a)£9,800,000 in respect of lands and heritages occupied by the East Authority;

(b)£5,300,000 in respect of lands and heritages occupied by the North Authority; and

(c)£15,100,000 in respect of lands and heritages occupied by the West Authority.

(2) That part of the aggregate amount of the rateable values of the prescribed class of lands and heritages to be apportioned for each of the four financial years following the financial year 2000-01 in respect of the lands and heritages occupied by each authority shall be calculated in accordance with the formula–

A × 1 + B - C2 × C

where–

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

  • B is the relevant adjusted volume of supply for the financial year ending 1 year before the beginning of the financial year for which the calculation is being carried out; and

  • C is the relevant adjusted volume of supply for the financial year ending 2 years before the beginning of the financial year for which the calculation is being carried out.

(3) In paragraph (2) above, “the relevant adjusted volume of supply” means the adjusted volume of supply for the authority and financial year in question and shall be calculated in accordance with the formula–

where–

  • D is the number of megalitres of potable water produced by the authority, and supplied during that year for use;

  • E is the number of megalitres of potable water produced by the authority, and supplied during that year in bulk to another authority;

  • F is the number of megalitres of potable water received by the authority in bulk during that year;

  • G is the number of megalitres of non-potable water produced by the authority, and supplied during that year for use;

  • H is the number of megalitres of non-potable water produced by the authority, and supplied during that year in bulk to another authority;

  • J is the number of megalitres of non-potable water received by the authority in bulk, and supplied during that year, as non-potable water, for use; and

  • K is the number of megalitres of non-potable water received during that year by the authority in bulk for treatment and supply, as potable water, for use.

(4) Any reference in paragraph (3) above to the supply of water in bulk is a reference to a supply taken by an authority for augmenting or constituting the supply to be given by it.

Apportionment of aggregate amount of rateable values among local authorities

6.—(1) For the purposes of section 6(2) of the 1975 Act, the aggregate amount of the rateable values of the prescribed class of lands and heritages for the financial year 2000-01 which is prescribed byarticle 4(a) above shall–

(a)in respect of such lands and heritages as are occupied by the East Authority, be apportioned among the local authorities specified in column 1 of Schedule 1 to this Order in the amount shown opposite the name of each such local authority in column 2 of that Schedule;

(b)in respect of such lands and heritages as are occupied by the North Authority, be apportioned among the local authorities specified in column 1 of that Schedule in the amount shown opposite the name of each such local authority in column 3 of that Schedule; and

(c)in respect of such lands and heritages as are occupied by the West Authority, be apportioned among the local authorities specified in column 1 of that Schedule in the amount shown opposite the name of each such local authority in column 4 of that Schedule.

(2) For those purposes, the aggregate amount of the rateable values of the prescribed class of lands and heritages for each of the four financial years following the financial year 2000-01 (ascertained in accordance with article 4(b) above) shall–

(a)in respect of such lands and heritages as are occupied by the East Authority, be apportioned among the local authorities specified in column 1 of Schedule 2 to this Order in accordance with the formula–

where–

  • L is the apportioned amount for the East Authority for the financial year in question; and

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

(b)in respect of such lands and heritages as are occupied by the North Authority, be apportioned among the local authorities specified in column 1 of Schedule 2 to this Order in accordance with the formula–

where–

  • N is the apportioned amount for the North Authority for the financial year in question; and

  • P 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 lands and heritages as are occupied by the West Authority, be apportioned among the local authorities specified in column 1 of Schedule 2 to this Order in accordance with the formula–

where–

  • Q is the apportioned amount for the West Authority for the financial year in question; and

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

Amendment of enactments

7.  The following amendments shall be made to the enactments specified in articles 8 and 9 below in their relation to the valuation of the prescribed class of lands and heritages for the financial year 2000-01 and the four following financial years.

8.  In section 6(1) of the Valuation and Rating (Scotland) Act 1956(2), 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”.

9.—(1) Section 2(1)(c) of the 1975 Act(3) 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 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 the class 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 an authority as defined in the 2000 Order, any lands and heritages within the class of lands and heritages prescribed in that 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 “subsection (1)(a)” there shall be inserted the words “or (ff)”.

(5) In section 3(4) of that Act(4), 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 2000 Order).

Revocation

10.  The Water Undertakings (Rateable Values) (Scotland) (No. 2) Order 1995(5) is hereby revoked.

JACK McCONNELL

A member of the Scottish Executive

St Andrew’s House,

Edinburgh

20th March 2000

Article 6(1)

SCHEDULE 1APPORTIONMENT OF AGGREGATE AMOUNT OF RATEABLE VALUES OF PRESCRIBED CLASS OF LANDS AND HERITAGES FOR FINANCIAL YEAR 2000-01

(1)(2)(3)(4)
Local authorityApportioned amount– East AuthorityApportioned amount– North AuthorityApportioned amount– West Authority
£££
Aberdeen City Council812,522
Aberdeenshire Council981,989
Angus Council691,019
Argyll and Bute Council527,790
East Ayrshire Council624,310
North Ayrshire Council1,082,142
South Ayrshire Council963,712
Clackmannanshire Council423,105
Comhairle nan Eilean Siar151,538
Dumfries & Galloway Council927,442
East Dunbartonshire Council329,9271,035,316
West Dunbartonshire Council256,584803,456
Dundee City Council552,043
City of Edinburgh Council2,140,986
Falkirk Council1,458,230
Fife Council1,259,349
City of Glasgow Council2,852,797
Highland Council1,134,301
Inverclyde Council554,125
North Lanarkshire Council339,7951,157,928
South Lanarkshire Council11,5351,795,737
East Lothian Council471,272
Midlothian Council381,896
West Lothian Council505,357
Moray Council308,995
Orkney Islands Council122,038
Perth and Kinross Council653,699394,680
East Renfrewshire Council484,287
Renfrewshire Council867,012
The Scottish Borders Council937,62576
Shetland Islands Council150,875
Stirling Council630,6301,423,870

Article 6(2)

SCHEDULE 2APPORTIONMENT OF AGGREGATE AMOUNT OF RATEABLE VALUES OF PRESCRIBED CLASS OF LANDS AND HERITAGES FOR 2001-02 AND THE THREE FOLLOWING FINANCIAL YEARS

(1)(2)(3)(4)
Local authorityApportionment figure - East AuthorityApportionment figure - North AuthorityApportionment figure - West Authority
£££
Aberdeen City Council153,306
Aberdeenshire Council185,281
Angus Council130,381
Argyll and Bute Council34,953
East Ayrshire Council41,345
North Ayrshire Council71,665
South Ayrshire Council63,822
Clackmannanshire Council43,174
Comhairle nan Eilean Siar28,592
Dumfries & Galloway Council61,420
East Dunbartonshire Council33,66768,564
West Dunbartonshire Council26,18253,209
Dundee City Council104,159
City of Edinburgh Council218,468
Falkirk Council148,799
Fife Council128,505
City of Glasgow Council188,927
Highland Council214,019
Inverclyde Council36,697
North Lanarkshire Council34,67376,684
South Lanarkshire Council1,777118,923
East Lothian Council48,089
Midlothian Council38,969
West Lothian Council51,567
Moray Council58,301
Orkney Islands Council23,026
Perth and Kinross Council66,70474,468
East Renfrewshire Council32,072
Renfrewshire Council57,418
The Scottish Borders Council95,6765
Shetland Islands Council28,467
Stirling Council64,35094,296

Explanatory Note

(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 by water authorities and wholly or mainly used for the purposes of water undertakings carried on by them (“the prescribed class of lands and heritages”) (article 3).

The Order prescribes the aggregate amount of the rateable values of the prescribed class of lands and heritages for financial year 2000-01 at £30,200,000 and prescribes how the aggregate amount should be arrived at for each of the four following financial years (article 4). It also apportions the aggregate amounts among the three water authorities (article 5) and among local authorities (article 6 and Schedules 1 and 2).

The Order also amends certain enactments relating to the valuation of the prescribed class of lands and heritages and revokes a previous Order, now spent (articles 7 to 10).

(1)

1975 c. 30; section 6(1) to (7) was substituted by the Local Government (Scotland) Act 1978 (c. 4), section 1, and section 6(1) was subsequently substituted by the Local Government Finance Act 1988 (c. 41), Schedule 12, paragraph 11 and amended by the Local Government Finance Act 1992 (c. 14), Schedule 13, paragraph 42; section 6(1A) was repealed by the Local Government etc. (Scotland) Act 1994, (c.39), Schedule 14; section 6(5A) and (8) was inserted by the Local Government etc. (Scotland) Act 1994, sections 160 and 157; section 37(1) contains a definition of “prescribed” which is relevant to the exercise of the powers under which this Order is made and which was amended by the Local Government Finance Act 1992, Schedule 13, paragraph 43(c). The functions of the Secretary of State were transferred to the Scottish Ministers by virtue of section 53 of the Scotland Act 1998 (c. 46).

(2)

1956 c. 60; section 6(1) was amended by the Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47), Schedule 6 and the Local Government and Housing Act 1989 (c. 42), Schedule 6, paragraph 3.

(3)

Section 2(1)(c)(i) was repealed by the Local Government and Rating Act 1997 (c. 29), Schedule 4.

(4)

Section 3(4) was amended by the Local Government and Rating Act 1997, Schedule 3, paragraph 13(b).

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources