Mines and Quarries (Rateable Values) (Scotland) Order 1990
| Jurisdiction | UK Non-devolved |
| Citation | SI 1990/823 |
| Year | 1990 |
1990 No. 823 (S.105)
RATING AND VALUATION
The Mines and Quarries (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 Mines and Quarries (Rateable Values) (Scotland) Order 1990 and shall come into force on 1st April 1990.
Interpretation
2. In this Order, unless the context otherwise requires –
“the 1954 Act” means the Mines and Quarries Act 19542;
“the 1956 Act” means the Valuation and Rating (Scotland) Act 19563;
“the 1975 Act” means the Local Government (Scotland) Act 1975;
“financial year” means the period of twelve months beginning with 1st April;
“mine” and “quarry” have the same meanings as in the 1954 Act but include a well or bore hole or a well and bore hole combined;
“net annual value” has the same meaning as in section 6(8) of the 1956 Act4;
“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 any other expression which is used in this Order which is also used in the 1954 Act shall have the same meaning as in that Act.
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 which–
(a) consist of or include a mine or quarry, or
(b) the whole or any part of which are occupied together with a mine or quarry in connection with its working, or the treatment, preparation, storage or removal of its minerals or products of its minerals or the removal of its refuse.
Rateable value
4.—(1) For the purposes of section 6(1) of the 1975 Act and in respect of the financial year 1990-91, the rateable value of any lands and heritages which fall within the prescribed class of lands and heritages (other than those to which paragraph (2) below applies) shall be the amount produced by deducting from the net annual value of those lands and heritages thirty five per cent of that value.
(2) This paragraph applies to any lands and heritages or part thereof (other than those consisting of buildings, plant and machinery, roads, shafts or adits and other works) which fall within the prescribed class of lands and heritages and which are occupied for the purpose of winning and working, grading, washing, grinding and crushing of minerals.
(3) For the purposes of section 6(1) of the 1975 Act and in respect of the financial year 1990-91, the rateable value of any lands and heritages or part...
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