
1 

(1) This Order may be cited as the Water Undertakings (Rateable Values) (Scotland) Order 1995 and shall come into force on 1st April 1995.
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 1995-96.
5 
For the purposes of section 6(1) and (2) of the 1975 Act, in relation to the financial year 1995-96—
(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 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 the name of that water authority in the amount shown opposite 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 class of lands and heritages for the financial year 1995-96.
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 1995 (hereinafter in this Act referred to as “the 1995 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 1995 Order)”.
(3) After paragraph (g) of section 2(1) of that Act there shall be inserted the following paragraph:—“
(gg) by entering therein, with effect from 1st April 1995, in relation to each water authority as defined in the 1995 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 1995 Order, any such person may at any time while the roll is in force appeal against the entry but only on the grounds 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 1995 Order)”.
9 
The Water Undertakings (Rateable Values) (Scotland) Order 1994 is hereby revoked.
George Kynoch
Parliamentary Under Secretary of State, Scottish Office
St Andrew’s House,
Edinburgh
15th February 1995
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 £1,211,512 Falkirk £11,222
  Stirling £56,627
  West Lothian £1,663
  Clydebank £1,035
  Cumbernauld and Kilsyth £13,558
  Dumbarton £542,887
  Monklands £27,405
  Strathkelvin £327,719
  Perth and Kinross £229,396
Borders Regional Council £509,908 Berwickshire £97,769
  Ettrick and Lauderdale £180,293
  Roxburgh £175,668
  Tweeddale £56,017
  East Lothian £161
Central Regional Council £2,800,387 Clackmannan £247,880
  Falkirk £1,570,401
  Stirling £626,990
  Bearsden and Milngavie £251
  Cumbernauld and Kilsyth £237,908
  Strathkelvin £116,957
Dumfries and Galloway Regional Council £1,022,661 Annandale and Eskdale £273,441
  Nithsdale £367,233
  Stewartry £160,787
  Wigtown £221,200
Fife Regional Council £2,055,788 Clackmannan £211,129
  Dunfermline £561,136
  Kirkcaldy £503,594
  North East Fife £301,750
  Perth and Kinross £478,179
Grampian Regional Council £2,384,965 Banff and Buchan £522,407
  City of Aberdeen £921,240
  Gordon £184,853
  Kincardine and Deeside £406,127
  Moray £350,338
Highland Regional Council £1,302,936 Badenoch and Strathspey £80,981
  Caithness £183,880
  Inverness £412,324
  Lochaber £110,100
  Nairn £55,943
  Ross and Cromarty £337,750
  Skye and Lochalsh £57,689
  Sutherland £64,269
Lothian Regional Council £3,939,300 Ettrick and Lauderdale £111,900
  Tweeddale £358,141
  City of Edinburgh £2,116,527
  East Lothian £465,747
  Midlothian £377,527
  West Lothian £498,052
  Clydesdale £11,406
Strathclyde Regional Council £16,127,595 Tweeddale £95
  Stirling £1,649,099
  Argyll and Bute £406,163
  Bearsden and Milngavie £964,960
  Clydebank £262,750
  Clydesdale £908,644
  Cumnock and Doon Valley £276,539
  Cunninghame £1,253,318
  Dumbarton £586,051
  East Kilbride £430,121
  Eastwood £423,956
  City of Glasgow £3,591,386
  Hamilton £453,726
  Inverclyde £641,778
  Kilmarnock and Loudoun £446,519
  Kyle and Carrick £1,116,165
  Monklands £438,909
  Motherwell £843,662
  Renfrew £1,141,088
  Strathkelvin £292,666
Tayside Regional Council £1,877,569 Angus £735,953
  City of Dundee £703,203
  Perth and Kinross £438,413
  Islands Councils
Orkney Islands Council £141,955 Orkney £141,955
Shetland Islands Council £174,811 Shetland £174,811
Western Isles Islands Council £180,685 Western Isles £180,685