
1 
This Order may be cited as the British Railways Board (Rateable Values) (Scotland) Order 1991 and shall come into force on 1st April.
2 

(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 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-domestice water rate” shall be construed in accordance with the provisions of sevction 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 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 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.
3 

(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 seperate 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.
4 
The non-domestice 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) of the 1975 Act, the aggregate amount of the rateable values of the prescribed class of lands andf heritages for the financial year 1991-92 is hereby prescribed as £8,965,018.
6 
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 1991-92 which is prescribed by article 5 shall be approtioned 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.
7 
For the purposes of section 6(5) of the 1975 Act, 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 1991-92.
8 
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”.
9 

(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 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 British Railways Board (Rateable Values) (Scotland) Order 1990 which were entered in the roll immediately before that date; and(ggg) by entering therein any lands and heritages within the class of lands and heritages prescribed in the 1991 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 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 relates 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 6


(1) (2)
Local authority Apportioned amount
District councils:— £
Berwickshire 8,867
Clackmannan 11,400
Falkirk 158,647
Stirling 176,381
Annandale and Eskdale 56,049
Nithsdale 37,155
Wigtown 8,803
Dunfermline 130,465
Kirkcaldy 190,419
North East Fife 93,099
City of Aberdeen 275,918
Gordon 41,958
Kincardine and Deeside 44,174
Moray 60,324
Badenoch and Strathspey 8,645
Caithness 14,989
Inverness 121,651
Lochaber 53,310
Nairn 5,700
Ross and Cromarty 13,258
Skye and Lochalsh 1,773
Sutherland 9,331
East Lothian 157,697
City of Edinburgh 1,202,839
Midlothian 101,121
West Lothian 227,046
Argyll and Bute 10,007
Bearsden and Milngavie 16,783
Clydebank 33,724
Clydesdale 25,586
Cumbernauld and Kilsyth 7,684
Cumnock and Doon Valley 30,188
Cunninghame 240,135
Dumbarton 174,322
East Kilbride 9,500
Eastwood 13,300
City of Glasgow 3,199,865
Hamilton 39,530
Inverclyde 85,024
Kilmarnock and Loudoun 81,065
Kyle and Carrick 472,987
Monklands 114,209
Motherwell 232,219
Renfrew 240,135
Strathkelvin 59,743
Angus 60,588
City of Dundee 85,024
Perth and Kinross 520,381