The Railways (Rateable Values) (Scotland) Order 1994

• Citation: S.I. 1994/2070
• Sections: 10

Section 1 Citation, commencement and date of effect

(1) This Order may be cited as the Railways (Rateable Values) (Scotland) Order 1994 and shall come into force on the day after the day on which it is made.

(2) This Order shall have effect as from 1st April 1994 .

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, calculating (whether by manual, mechanical or electronic means), drawing, and the editorial preparation of matter for publication;

“ the Company ” means the Company registered at the date of this Order by the name of Railtrack PLC ;

“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 or the Company, means land which is used for the purposes of carrying on the undertaking of the Board, or as the case may be of the Company, 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) lands and heritages occupied by the Board or the Company includes a reference to lands and heritages which, if unoccupied, are owned by the Board, or as the case may be by the Company; 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 on 1st April 1994 by the Board or the Company and used wholly or mainly for the purposes of the parts of the undertaking of the Board, or as the case may be of the Company, 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 used wholly or mainly as office premises occupied by the Company which are not situated on operational land of the Company;

(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;

(e) premises used for more than one of the foregoing purposes; or

(f) premises or rights so let out on 1st April 1994 as to be capable of separate assessment.

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 1994-95.

Section 5 Aggregate amount of rateable values for financial year 1994-95

(1) 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 1994-95 is hereby prescribed as £13,221,999.

(2) The aggregate amount referred to in paragraph (1) above is hereby apportioned as–

(a) £661,100 in respect of lands and heritages occupied on 1st April 1994 by the Board; and

(b) £12,560,899 in respect of lands and heritages occupied on that date by the Company.

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 1994-95 which is prescribed by article 5 shall–

(a) in respect of such lands and heritages as are referred to in paragraph (2)(a) of that article, be apportioned among the local authorities specified in column 1 of Schedule 1 to this Order in the amount shown opposite the name of each such local authority in column 2 of that Schedule; and

(b) in respect of such lands and heritages as are referred to in paragraph (2)(b) of that article, be apportioned among the local authorities specified in column 1 of Schedule 2 to this Order in the amount shown opposite 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 1994-95.

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 Railways (Rateable Values) (Scotland) Order 1994 (hereinafter in this Act referred to as “the 1994 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 1994 Order)

(3) After paragraph (g) of section 2(1) of that Act, there shall be inserted the following paragraphs:–

(gg) by deleting therefrom, with effect from 1st April 1994, any lands and heritages within the class of lands and heritages prescribed in the 1994 Order which were entered in the roll before the date of coming into force of that Order;

(ggg) by entering therein, with effect from 1st April 1994, any lands and heritages within the class of lands and heritages prescribed in the 1994 Order together with the rateable values apportioned by that Order to the local authorities whose areas comprise or form part of the valuation area;

(4) In section 3(2) of that Act, for the words from “and any such person” to the end, there shall be substituted the following:–

and, where the entry relates to any lands and heritages within the class of lands and heritages prescribed in the 1994 Order, any such person may at any time while the roll is in force appeal against the entry but only on the ground that there is a clerical error in that entry.

(5) 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 1994 Order)

Section 10 Revocation

The British Railways Board (Rateable Values) (Scotland) Order 1993 is hereby revoked.