
1 
This Order may be cited as the Water Undertakings (Rateable Values) (Scotland) Order 1990 and shall come into force on 1st April 1990.
2 

(1) In this Order, unless the context otherwise requires–
 “the 1975 Act” means the Local Government (Scotland) Act 1975;
 “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;
 “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;
 “water authority” means–
(a) a water authority within the meaning of section 109(1) of the Water (Scotland) Act 1980; and
(b) a water development board within the meaning of that section; and
 “water undertaking” means an undertaking for the supply of water carried on by a water authority.
(2) Any reference in this Order to–
(a) lands and heritages occupied by a water authority includes a reference to lands and heritages which, if unoccupied, are owned by that authority; 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.
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 occupied by a water authority and used wholly or mainly for the purposes of the water undertaking carried on by that authority.
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.
5 
For the purposes of section 6(1) and (2) of the 1975 Act, in relation to the financial year 1990-91–
(a) the aggregate amount of the rateable values of the prescribed class of lands and heritages occupied by each water authority specified in column 1 of the Schedule to this Order is prescribed as the amount specified in column 2 of that Schedule opposite to the name of that water authority; and
(b) the aggregate amount of the rateable values prescribed in relation to each water authority specified in column 1 of that Schedule is apportioned among the local authorities specified in column 3 of that Schedule opposite to the name of that water authority in the amount shown opposite to the name of each such local authority in column 4 of that Schedule.
6 
The following amendments shall be made to the enactments specified in Articles 7 and 8 below in their relation to the valuation of the prescribed lands and heritages for the financial year 1990-91.
7 
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”.
8 

(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 Water Undertakings (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 adding 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 at the end of the following paragraph:–“
(gg) by entering therein, in relation to each water authority as defined in the 1990 Order, any lands and heritages within the class of lands and heritages prescribed in that 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)”, there shall be inserted 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)”.
9 
The Water Undertakings (Rateable Values) (Scotland) Order 1985 is hereby revoked.
James Douglas-Hamilton
Parliamentary Under Secretary of State, Scottish Office
St. Andrew’s House,
Edinburgh
30th March 1990
SCHEDULE
Article 5


(1) (2) (3) (4)
Water authority Aggregate amount of rateable values Local authorities Apportioned amounts
Central Scotland Water Development Board £ 1,164,640 Falkirk £ 10,788
  Stirling   54,436
  West Lothian   1,599
  Clydebank    995
  Cumbernauld & Kilsyth   13,033
  Dumbarton  521,883
  Monklands   26,345
  Strathkelvin  315,040
  Perth and Kinross  220,521
Borders Region £ 535,687 Berwickshire £ 102,712
  Ettrick and Lauderdale 189,408
  Roxburgh 184,549
  Tweeddale 58,849
  East Lothian 169
Central Region £ 2,809,167 Clackmannan £ 248,657
  Falkirk 1,575,325
  Stirling 628,956
  Bearsden and Milngavie 252
  Cumbernauld & Kilsyth 238,653
  Strathkelvin 117,324
Dumfries and Galloway Region £ 982,800 Annandale and Eskdale £ 262,783
  Nithsdale 352,919
  Stewartry 154,520
  Wigtown 212,578
Fife Region £1,988,213 Clackmannan £ 204,189
  Dunfermline 542,691
  Kirkcaldy 487,041
  North East Fife 291,831
  Perth and Kinross 462,461
Grampian Region £ 2,369,440 Banff and Buchan £ 519,006
  Aberdeen City 915,243
  Gordon 183,650
  Kincardine and Deeside 403,483
  Moray 348,058
Highland Region £ 1,284,220 Badenoch and Strathspey £ 79,818
  Caithness 181,240
  Inverness 406,401
  Lochaber 108,518
  Nairn 55,139
  Ross and Cromarty 332,898
  Skye and Lochalsh 56,860
  Sutherland 63,346
Lothian Region £ 3,896,680 Ettrick and Lauderdale £ 110,689
  Tweeddale 354,266
  Edinburgh City 2,093,628
  East Lothian 460,708
  Midlothian 373,442
  West Lothian 492,664
  Clydesdale 11,283
Strathclyde £14,918,340 Tweeddale £   88
  Stirling 1,525,449
  Argyll and Bute 375,709
  Bearsden 892,607
  Clydebank 243,049
  Clydesdale 840,513
  Cumnock and Doon Valley  255,804
  Cunninghame 1,159,344
  Dumbarton 542,109
  East Kilbride 397,870
  Eastwood 392,168
  Glasgow City 3,322,101
  Hamilton 419,705
  Inverclyde 593,657
  Kilmarnock 413,039
  Kyle and Carrick 1,032,474
  Monklands 405,999
  Motherwell 780,404
  Renfrew 1,055,529
  Strathkelvin 270,722
Tayside Region £ 1,860,387 Angus £ 729,218
  Dundee City 696,768
  Perth and Kinross 434,401
Orkney Islands Area £ 127,800 Orkney Islands £ 127,800
Western Isles Area £ 182,200 Western Isles £ 182,200
Shetland Islands Area £ 187,640 Shetland Islands £ 187,640