British Railways Board (Rateable Values) (Scotland) Order 1990
| Jurisdiction | UK Non-devolved |
| Citation | SI 1990/854 |
| Year | 1990 |
1990 No. 854 (S.111)
RATING AND VALUATION
The British Railways Board (Rateable Values) (Scotland) Order 1990
Made 30th March 1990
Coming into force 1st April 1990
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 19751and 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:
Citation and commencement
1. This Order may be cited as the British Railways Board (Rateable Values) (Scotland) Order 1990 and shall come into force on 1st April 1990.
Interpretation
2.—(1) In this Order, unless the context otherwise requires–
“the 1975 Act” means the Local Government (Scotland) Act 1975;
“the Board” means the British Railways Board;
“clerical work” includes writing, book-keeping, typing, filing, duplicating, sorting papers or information or calculating (whether by manual, mechanical or electronic means), drawing, and the editorial preparation of matter for publication;
“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 19802;
“office premises” means any lands and heritages constructed or adapted as offices or for office purposes, or used wholly or mainly for such purposes;
“office purposes” includes the purposes of administration and clerical work and handling money;
“operational land”, in relation to the Board, means land which is used for the purposes of carrying on the Board’s undertaking, not being land which, in respect of its nature and situation, is comparable rather with land in general than with land which is used for the purposes of carrying on of statutory undertakings (within the meaning of the Town and Country Planning (Scotland) Act 19723); and
“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.
(2) Any reference in this Order to–
(a)
(a) ands and heritages occupied by the Board includes a reference to lands and heritages which, if unoccupied, are owned by the Board; and
(b)
(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.—(1) 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 (other than the lands and heritages mentioned in paragraph (2) below) occupied by the Board and used wholly or mainly for the purposes of the parts of the Board’s undertaking which are concerned with the carriage of goods and passengers by rail, or for purposes ancillary to those purposes.
(2) The lands and heritages mentioned in this paragraph are lands and heritages consisting of or comprising–
(a)
(a) premises used as a shop, hotel, museum or place of public refreshment;
(b)
(b) premises used wholly or mainly as office premises occupied by the Board which are not situated on operational land of the Board;
(c)
(c) premises or rights so let out as to be capable of separate assessment;
(d)
(d) premises (other than premises used in connection with the collection and delivery of parcels, goods or merchandise conveyed or to be conveyed by rail) used wholly or in part for purposes concerned with the carriage of goods or passengers by road transport or sea transport or with harbours, or for purposes incidental to such purposes; or
(e)
(e) for more than one of the foregoing purposes.
Non-domestic water rate
4. 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 1990-91.
Aggregate amount of rateable values for financial year 1990-91
5. 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 for the financial year 1990-91 is hereby prescribed as £6,933,000.
Apportionment of aggregate amount of rateable values
6. 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 1990-91 which is prescribed by article 5 shall be apportioned among the local authorities specified in column 1 of the Schedule to this Order in the amount shown opposite to the name of each such local authority in column 2 of that Schedule.
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 1990-91.
8. In section 6(1) of the Valuation and Rating (Scotland) Act 19564, 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”.
9.—(1) Section 2(1)(c) of the 1975 Act shall be amended by inserting at the end the following:–
“(iii)
“(iii) upon their ceasing to be lands and heritages within the class of lands and heritages prescribed in the British Railways Board (Rateable Values) (Scotland) Order 1990 (hereinafter referred to as “the 1990 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 1990 Order)”.
(3) Section 2(1)(f) of that Act shall be amended by inserting at the end the...
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