Citation and commencement

1.  This Order may be cited as the Non-Domestic Rating (Valuation of Utilities) (Scotland) Amendment Order 2020 and comes into force on 1 April 2020.

Amendment of the Non-Domestic Rating (Valuation of Utilities) (Scotland) Order 2005

2.-(1) The Non-Domestic Rating (Valuation of Utilities) (Scotland) Order 2005(5) is amended as follows.

(2) For article 7A(2) (fixed line telecommunications) substitute-

"(2) A "fixed line operator", for the purposes of this article, is any of the companies registered with the following names and registration numbers-

(3) After article 9 (powers of assessors), insert-

"Entries otherwise than as directed by this Order

9A.-(1) The entering of lands and heritages in a valuation roll otherwise than as directed by this Order does not affect the validity of the entry or any action taken in consequence of that entry.

(2) Where it comes to the attention of the assessor designated to value lands and heritages under article 8 that lands and heritages have not been entered as directed by this Order in the valuation roll for which that assessor is responsible, that assessor must-

(a)where the lands and heritages are not entered in the valuation roll for that assessor's valuation area-

(i)make arrangements with the assessor for the valuation area of the roll in which the lands and heritages have been entered for that entry to be altered or removed, and

(ii)enter the lands and heritages in the valuation roll as directed by this Order with effect from the same date as the alteration or removal of the other entry takes effect,

(b)where the lands and heritages are entered in the valuation roll for that assessor's valuation area, but are not the subject of a single entry in that roll-

(i)alter or remove the entry, and

(ii)enter the lands and heritages as directed by this Order with effect from the same date as the alteration or removal of the other entry takes effect.".

EXPLANATORY NOTE

(This note is not part of the Order)

This Order amends the Non-Domestic Rating (Valuation of Utilities) (Scotland) Order 2005 (S.S.I. 2005/127, "the principal Order").

Article 2(2) replaces a table in the principal Order which details companies to be regarded as "fixed line operators" for the purposes of entries in the valuation roll. The effect is that lands and heritages occupied by those operators are entered as a single entry in the valuation roll, despite being situated in different rating authority areas.

Article 2(3) makes provision for entries that have not been made in accordance with the provisions of the principal Order. It provides that the entry is valid, as is anything done in consequence of it, but requires the assessor designated by the principal Order to arrange to rectify the entry or entries.