
1 

(1) This Order may be cited as the Water Undertakings (Rateable Values) (Scotland) Order 1992 and shall come into force on the day after the day on which it is made.
(2) This Order shall in accordance with section 6(6) of the 1975 Act have effect as from 1st April 1992.
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 1992—93.
5 
For the purposes of section 6(1) and (2) of the 1975 Act, in relation to the financial year 1992—93—
(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 
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 class of lands and heritages for the financial year 1992—93.
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 1992 (hereinafter in this Act referred to as “the 1992 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 1992 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 1992, any lands and heritages within the class of lands and heritages prescribed in the 1992 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 1992, in relation to each water authority as defined in the 1992 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 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 1992 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 1992 Order)”.
9 
The Water Undertakings (Rateable Values) (Scotland) Order 1990() and the Water Undertakings (Rateable Values) (Scotland) Order 1991() are hereby revoked.
Allan Stewart
Parliamentary Under Secretary of State, Scottish Office
St. Andrew’s House,
Edinburgh
16th July 1992
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, 265,216 Falkirk £11,720
  Stirling 59,137
  West Lothian 1,737
  Clydebank 1,081
  Cumbernauld and Kilsyth 14,158
  Dumbarton 566,952
  Monklands 28,620
  Strathkelvin 342,246
  Perth and Kinross 239,565
Borders Regional Council £525,078 Berwickshire £100,678
  Ettrick and Lauderdale 185,657
  Roxburgh 180,894
  Tweeddale 57,533
  East Lothian 166
Central Regional Council £2,892,919 Clackmannan £256,070
  Falkirk 1,622,291
  Stirling 647,708
  Bearsden and Milngavie 260
  Cumbernauld and Kilsyth 245,768
  Strathkelvin 120,822
Dumfries and Galloway Regional Council £1,034,759 Annandale and Eskdale £276,676
  Nithsdale 371,577
  Stewartry 162,689
  Wigtown 223,817
Fife Regional Council £2,014,612 Clackmannan £206,900
  Dunfermline 549,897
  Kirkcaldy 493,508
  North East Fife 295,706
  Perth and Kinross 468,601
Grampian Regional Council £2,358,610 Banff and Buchan £516,634
  City of Aberdeen 911,060
  Gordon 182,810
  Kincardine and Deeside 401,639
  Moray 346,467
Highland Regional Council £1,277,672 Badenoch and Strathspey £79,411
  Caithness 180,316
  Inverness 404,329
  Lochaber 107,965
  Nairn 54,858
  Ross and Cromarty 331,200
  Skye and Lochalsh 56,570
  Sutherland 63,023
Lothian Regional Council £3,906,858 Ettrick and Lauderdale £110,978
  Tweeddale 355,191
  City of Edinburgh 2,099,097
  East Lothian 461,911
  Midlothian 374,417
  West Lothian 493,951
  Clydesdale 11,313
Strathclyde Regional Council £14,798,309 Tweeddale £88
  Stirling 1,513,175
  Argyll and Bute 372,685
  Bearsden and Milngavie 885,425
  Clydebank 241,094
  Clydesdale 833,750
  Cumnock and Doon Valley 253,746
  Cunninghame 1,150,016
  Dumbarton 537,747
  East Kilbride 394,669
  Eastwood 389,013
  City of Glasgow 3,295,372
  Hamilton 416,328
  Inverclyde 588,881
  Kilmarnock and Loudoun 409,716
  Kyle and Carrick 1,024,167
  Monklands 402,732
  Motherwell 774,125
  Renfrew 1,047,036
  Strathkelvin 268,544
Tayside Regional Council £1,915,778 Angus £750,930
  City of Dundee 717,513
  Perth and Kinross 447,335
  Island Councils
Orkney Islands Council £130,961 Orkney £130,961
Western Isles Islands Council £185,038 Western Isles £185,038
Shetland Islands Council £183,679 Shetland £183,679