Electricity Generators (Aluminium) (Rateable Values) (Scotland) Order 1995
| Jurisdiction | UK Non-devolved |
| Citation | SI 1995/372 |
| Year | 1995 |
1995 No. 372 (S.22)
RATING AND VALUATION
The Electricity Generators (Aluminium) (Rateable Values) (Scotland) Order 1995
Made 15th February 1995
Coming into force 1st April 1995
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 Electricity Generators (Aluminium) (Rateable Values) (Scotland) Order 1995 and shall come into force on 1st April 1995.
Interpretation
2.—(1) In this Order, unless the context otherwise requires—
“the 1975 Act” means the Local Government (Scotland) Act 1975;
“a Company” means—
(a) Alcan Aluminium UKLtd.;or
(b) the Lochaber Power Company;
“declared net capacity”, in relation to generating plant, means the highest generation of electricity (at the main alternator terminals), expressed to the nearest 100th part of a megawatt, which can be maintained indefinitely without causing damage to the plant, less so much of that capacity as is consumed by the plant;
“financial year” means the period of twelve months beginning with 1st April;
“generating plant”, in relation to any lands or heritages, means plant in or on the lands and heritages which is used or available for use for the purposes of generating electricity;
“non-domestic water rate” shall be construed in accordance with the provisions of section 40 of the Water (Scotland) Act 19802;
“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) lands and heritages occupied by a Company includes a reference to lands and heritages which, if unoccupied, are owned by that Company; 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. 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 situated—
(a) as regards financial year 1995-96, in Highland Region;
(b) as regards a financial year beginning after 31st March 1996, in the area of The Highland Council;
which are occupied by a Company and used wholly or mainly for the purpose of generating electricity by water power wholly or mainly for the manufacture of aluminium.
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 1995-96.
Rateable values for financial years 1995-96 to 1999-2000
5.—(1) For the purposes of section 6(1) of the 1975 Act, the rateable value of any lands and heritages within the prescribed class of lands and heritages for the financial year 1995-96 and the four following financial years shall be an amount equal to the product of £8,715 multiplied by the declared net capacity of the generating plant measured in megawatts.
(2) Where (apart from this paragraph) any rateable value determined under paragraph (1) above would include a fraction of a pound—
(a)
(a) the fraction shall be made up to one pound if it would exceed 50p; and
(b)
(b) the fraction shall be ignored if it would be 50p or less.
Amendment of enactments
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