
1 
This Order may be cited as the Water Undertakings (Rateable Values) (Scotland) Order 1991 and shall come into force on 1st April 1991.
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 monthsa 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 1991-92.
5 
For the purposes of section 6(1) and (2) of the 1975 Act, in relation to the financial year 1991-92—
(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 local authority in column 4 of that Schedule.
6 
For the purposes of section 6(5) of the 1975 Act, 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 1991-92.
7 
In section 6(1) of the Valuation of 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 1991 (hereinafter in this Act referred to as “the 1991 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 1991 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 on and after 1st April 1991, any lands and heritages within the class of lands and heritages prescribed in the Water Undertakings (Rateable Values) (Scotland) Order 1990 which were entered in the roll immediately before that date;(ggg) by entering therein, in relation to each water authority as defined in the 1991 Order, any lands and heritages within the class of lands and heritages prescribed in that Order together with the rateable values apportioned to the local authorities whose areas comprise or form part of the valuation area in accordance with article 5 of that Order;”.
(4) In section 2(2)(a) of that Act, after the reference to “subsection (1)(a)”, there shall be inserted the words “or (ggg)”.
(5) 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 to any lands and heritages within the class of lands and heritages prescribed in the 1991 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 such an error in the entry as is referred to in section 2(1)(f) of this Act.”.
(6) 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 1991 Order)”.
Allan Stewart
Parliamentary Under Secretary of State, Scottish Office
St. Andrew’s House,
Edinburgh
29th March 1991
SCHEDULE
Article 5


(1) (2) (3) (4)
Water authority Aggregate amount of rateable values Local authorities Apportioned amounts
 £ District Councils £
Central Scotland Water Development Board 1,230,553 Falkirk 11,399
  Stirling 57,517
  West Lothian 1,689
  Clydebank 1,051
  Cumbernauld and Kilsyth 13,771
  Dumbarton 551,419
  Monklands 27,836
  Strathkelvin 332,870
  Perth and Kinross 233,001
Borders Regional Council 537,587 Berwickshire 103,076
  Ettrick and Lauderdale 190,080
  Roxburgh 185,203
  Tweedale 59,058
  East Lothian 170
Central Regional Council 2,963,770 Clackmannan 262,342
  Falkirk 1,662,023
  Stirling 663,571
  Bearsden and Milngavie 266
  Cumbernauld and Kilsyth 251,787
  Strathkelvin 123,781
Dumfries and Galloway Regional Council 1,029,940 Annandale and Eskdale 275,387
  Nithsdale 369,847
  Stewartry 161,932
  Wigtown 222,774
Fife Regional Council 1,967,820 Clackmannan 202,095
  Dunfermline 537,125
  Kirkcaldy 482,045
  North East Fife 288,838
  Perth and Kinross 457,717
Grampian Regional Council 2,372,853 Banff and Buchan 519,754
  City of Aberdeen 916,561
  Gordon 183,915
  Kincardine and Deeside 404,064
  Moray 348,559
Highland Regional Council 1,281,690 Badenoch and Strathspey 79,661
  Caithness 180,883
  Inverness 405,600
  Lochaber 108,304
  Nairn 55,031
  Ross and Cromarty 332,242
  Skye and Lochalsh 56,748
  Sutherland 63,221
Lothian Regional Council 3,972,917 Ettrick and Lauderdale 112,855
  Tweedale 361,197
  City of Edinburgh 2,134,589
  East Lothian 469,721
  Midlothian 380,748
  West Lothian 502,303
  Clydesdale 11,504
Strathclyde Regional Council 15,183,000 Tweedale 90
  Stirling 1,552,511
  Argyll and Bute 382,374
  Bearsden and Milngavie 908,442
  Clydebank 247,361
  Clydesdale 855,424
  Cumnock and Doon Valley 260,342
  Cunninghame 1,179,911
  Dumbarton 551,726
  East Kilbride 404,928
  Eastwood 399,125
  City of Glasgow 3,381,037
  Hamilton 427,151
  Inverclyde 604,189
  Kilmarnock and Loudoun 420,367
  Kyle and Carrick 1,050,791
  Monklands 413,202
  Motherwell 794,249
  Renfrew 1,074,255
  Strathkelvin 275,525
Tayside Regional Council 1,883,487 Angus 738,272
  City of Dundee 705,420
  Perth and Kinross 439,795
  Islands Councils
Orkney Islands Council 129,620 Orkney 129,620
Western Isles Islands Council 180,100 Western Isles 180,100
Shetland Islands Council 183,720 Shetland 183,720