The British Railways Board (Rateable Values) (Scotland) Order 1990

• Citation: S.I. 1990/854
• Sections: 10

Section 1 Citation and commencement

This Order may be cited as the British Railways Board (Rateable Values) (Scotland) Order 1990 and shall come into force on 1st April 1990.

Section 2 Interpretation

(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 1980 ;

“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 1972 ); 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) ands and heritages occupied by the Board includes a reference to lands and heritages which, if unoccupied, are owned by the Board; 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.

Section 3 Prescribed class of lands and heritages

(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) premises used as a shop, hotel, museum or place of public refreshment;

(b) premises used wholly or mainly as office premises occupied by the Board which are not situated on operational land of the Board;

(c) premises or rights so let out as to be capable of separate assessment;

(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) for more than one of the foregoing purposes.

Section 4 Non-domestic water rate

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.

Section 5 Aggregate amount of rateable values for financial year 1990-91

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.

Section 6 Apportionment of aggregate amount of rateable values

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.

Section 7 Amendment of enactments

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.

Section 8 Amendment of enactments

In section 6(1) of the Valuation and Rating (Scotland) Act 1956 , 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”.

Section 9 Amendment of enactments

(1) Section 2(1)(c) of the 1975 Act 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 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 following:–

(other than an entry relating to lands and heritages within the class of lands and heritages prescribed in the 1990 Order);

(4) Section 2(1)(g) of that Act shall be amended by adding at the end the following paragraph:–

(gg) by entering therein any lands and heritages within the class of lands and heritages prescribed in the 1990 Order together with the rateable values apportioned by that Order to the local authorities whose areas comprise or form part of the valuation area;

(5) In section 2(2)(a) of that Act, after the reference to “subsection (1)(a)”, insert the words “or (gg)”.

(6) In section 3(2) of that Act, after the reference to “2(1)(g)”, insert the words “or (gg)”.

(7) In section 3(4) of that Act, 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 1990 Order)

Section 10 Revocation

The British Railways Board (Rateable Values) (Scotland) Order 1985 is hereby revoked.