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      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-

       ( B - C)
      A ×(1 +
      		)
       ( 2 × 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-

       + 
       (1 2 )1 1 1 5
      D +(
      		E ×
      		F)
      		G +
      		H +
      		J +
      		K
       (3 3 )2 6 3 6
      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-

         
        M
        L ×
         
        1,000,000
        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-

         
        P
        N ×
         
        1,000,000
        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-

         
        R
        Q ×
         
        1,000,000
        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



      SCHEDULE 1
      Article 6(1)


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


      (1) (2) (3) (4)
      Local authority Apportioned amount- East Authority Apportioned amount- North Authority Apportioned amount- West Authority
        £ £ £
      Aberdeen City Council   812,522  
      Aberdeenshire Council   981,989  
      Angus Council   691,019  
      Argyll and Bute Council     527,790
      East Ayrshire Council     624,310
      North Ayrshire Council     1,082,142
      South Ayrshire Council     963,712
      Clackmannanshire Council 423,105    
      Comhairle nan Eilean Siar   151,538  
      Dumfries & Galloway Council     927,442
      East Dunbartonshire Council 329,927   1,035,316
      West Dunbartonshire Council 256,584   803,456
      Dundee City Council   552,043  
      City of Edinburgh Council 2,140,986    
      Falkirk Council 1,458,230    
      Fife Council 1,259,349    
      City of Glasgow Council     2,852,797
      Highland Council   1,134,301  
      Inverclyde Council     554,125
      North Lanarkshire Council 339,795   1,157,928
      South Lanarkshire Council 11,535   1,795,737
      East Lothian Council 471,272    
      Midlothian Council 381,896    
      West Lothian Council 505,357    
      Moray Council   308,995  
      Orkney Islands Council   122,038  
      Perth and Kinross Council 653,699 394,680  
      East Renfrewshire Council     484,287
      Renfrewshire Council     867,012
      The Scottish Borders Council 937,625   76
      Shetland Islands Council   150,875  
      Stirling Council 630,630   1,423,870



      SCHEDULE 2
      Article 6(2)




      (1) (2) (3) (4)
      Local authority Apportionment figure ‐ East Authority Apportionment figure ‐ North Authority Apportionment figure ‐ West Authority
        £ £ £
      Aberdeen City Council   153,306  
      Aberdeenshire Council   185,281  
      Angus Council   130,381  
      Argyll and Bute Council     34,953
      East Ayrshire Council     41,345
      North Ayrshire Council     71,665
      South Ayrshire Council     63,822
      Clackmannanshire Council 43,174    
      Comhairle nan Eilean Siar   28,592  
      Dumfries & Galloway Council     61,420
      East Dunbartonshire Council 33,667   68,564
      West Dunbartonshire Council 26,182   53,209
      Dundee City Council   104,159  
      City of Edinburgh Council 218,468    
      Falkirk Council 148,799    
      Fife Council 128,505    
      City of Glasgow Council     188,927
      Highland Council   214,019  
      Inverclyde Council     36,697
      North Lanarkshire Council 34,673   76,684
      South Lanarkshire Council 1,777   118,923
      East Lothian Council 48,089    
      Midlothian Council 38,969    
      West Lothian Council 51,567    
      Moray Council   58,301  
      Orkney Islands Council   23,026  
      Perth and Kinross Council 66,704 74,468  
      East Renfrewshire Council     32,072
      Renfrewshire Council     57,418
      The Scottish Borders Council 95,676   5
      Shetland Islands Council   28,467  
      Stirling Council 64,350   94,296

      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).back

      [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.back

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

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

      [5] S.I. 1995/3252.back


      ISBN 0 11 059319 7


 



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