
PART I
1 
These Regulations may be cited as the Non-Domestic Rates (Levying) (Scotland) Regulations 1995 and shall come into force on 1st April 1995.
2 

(1) In these Regulations, except where the context otherwise requires—
 “the 1962 Act” means the Local Government (Financial Provisions etc.) (Scotland) Act 1962;
 “the 1966 Act” means the Local Government (Scotland) Act 1966;
 “the 1975 Act” means the Local Government (Scotland) Act 1975;
 “the 1992 Act” means the Local Government Finance Act 1992;
 “new entry”, in relation to a split, merged or reorganised entry, means an entry in the roll taking effect from the day on which the merged, split or reorganised entry takes effect;
 “new local government area” means a local government area referred to in section 1(2) of the Local Government etc. (Scotland) Act 1994;
 “old entry”, in relation to a merged, split or reorganised entry, means an entry in the roll for the day immediately prior to the day from which the merged, split or reorganised entry takes effect;
 “part residential subjects” has the meaning assigned to it in section 99(1) of the 1992 Act;
 “rateable value”, in relation to lands and heritages and a particular date, means, subject to paragraph (2) and regulation 12(5) below—
(a) in the case of part residential subjects, the rateable value entered in the roll for that date and apportioned to the non-residential use of those subjects; and
(b) in any other case, the rateable value entered in the roll for that date in respect of those lands and heritages,and includes a rateable value so entered with retrospective effect;
 “rates” means non-domestic rates levied under section 7B of the 1975 Act;
 “the relevant year” means the period of 12 months beginning with 1st April 1995;
 “the roll” means a valuation roll made up under section 1 of the 1975 Act.
(2) Where—
(a) an appeal has been made to an assessor against any rateable value shown in the roll for 31st March 1995;
(b) that appeal has been made within the appropriate period fixed by any enactment; and
(c) the assessor would, if the roll had still been in force, have altered it as respects 31st March 1995 in response to the appeal,
any reference in these Regulations to the rateable value of lands and heritages on 31st March 1995 shall in such a case be construed as a reference to the rateable value which the assessor would have entered in the roll had it still been in force or, in the case of part residential subjects, to the rateable value which he would have so entered and apportioned to the non-residential use of those subjects.
3 
In these Regulations—
(a) “a merged entry” means any entry in the roll taking effect on a day in the relevant year as a result of lands and heritages shown in two or more old entries being shown in a single new entry, where—
(i) none of the lands and heritages shown in the relevant old entries are shown in a new entry, other than in the merged entry; and
(ii) the merged entry does not show any lands and heritages shown in an old entry, other than in the relevant old entries; and
(b) “the relevant old entries”, in relation to a merged entry, means the old entries which showed the lands and heritages shown in the merged entry.
4 
In these Regulations—
(a) “a split entry” means any entry in the roll taking effect on a day in the relevant year as a result of lands and heritages shown in a single old entry being shown in two or more new entries, where—
(i) none of those new entries show lands and heritages shown in an old entry, other than in the relevant old entry; and
(ii) no lands and heritages shown in the relevant old entry are shown in a new entry, other than in those new entries; and
(b) “the relevant old entry”, in relation to a split entry, means the old entry which showed the lands and heritages shown in the split entry.
5 
In these Regulations—
(a) “a reorganised entry” means any entry in the roll taking effect on a day in the relevant year which is not a split or merged entry, and which shows lands and heritages—
(i) which were to any extent shown in two or more old entries; or
(ii) which are part only of lands and heritages shown in a single old entry and the other part of which is shown to any extent in one or more other new entries;
(b) “reorganisation” means a situation where, with effect from a day in the relevant year, lands and heritages shown immediately before that day in two or more old entries are shown in two or more new entries, each of which is a reorganised entry; and
(c) “the relevant old entries”, in relation to a reorganised entry, means the old entries affected by the reorganisation which gave rise to that entry.
PART II
6 

(1) Subject to paragraphs (2) to (4) below, this Part applies to lands and heritages—
(a) which are shown in the roll on 1st April 1995; and
(b) in respect of all or any part of which there is an entry, or are entries, in the roll on 31st March 1995.
(2) This Part shall not apply to lands and heritages shown in an entry in the roll on 1st April 1995 if—
(a) that entry shows a nil rateable value; or
(b) the only lands and heritages shown in that entry which are to any extent shown in the roll on 31st March 1995 then have a nil rateable value.
(3) This Part shall not apply to lands and heritages which are occupied on 1st April 1995 by the British Waterways Board, Mercury Communications Limited or British Telecommunications plc if—
(a) those lands and heritages are not shown in a single entry in the roll authorised by the Non-Domestic Rating (Telecommunications and Canals) (Scotland) Order 1995; and
(b) they are part only of lands and heritages which on 31st March 1995—
(i) are shown in a single entry in the roll; and
(ii) do not have their rateable value prescribed in an order made under section 6 of the 1995 Act.
(4) This Part shall cease, as from the date of any merged, split or reorganised entry taking effect subsequent to 1st April 1995, to apply to the lands and heritages shown in that entry.
7 
Where the notional liability in respect of any lands and heritages to which this Part applies and a day in the relevant year is—
(a) more than their upper transitional limit for that day (ascertained in accordance with regulation 9 below), the amount payable as rates in respect of those lands and heritages and that day shall, subject to Part IV below, be that upper transitional limit;
(b) less than their lower transitional limit for that day (ascertained in accordance with regulation 10 below), the amount so payable shall, subject to that Part, be that lower transitional limit.
8 
The notional liability in respect of any lands and heritages and any day shall be calculated in accordance with the formula—RV×0.432366where—RVis the rateable value for those lands and heritages and that day.
9 

(1) The upper transitional limit in respect of any lands and heritages and any day shall, subject to regulation 17 below, be calculated in accordance with the formula—BL×AUF366where—
 BL is the base liability in respect of those lands and heritages, ascertained in accordance with regulations 11 to 16 below; and
 AUF is the appropriate upper figure in respect of those lands and heritages, ascertained in accordance with paragraph (2) below.
(2) The appropriate upper figure in respect of lands and heritages is—
(a) 1.124, where the lands and heritages have a rateable value of £10,000 or more on 1st April 1995;
(b) 1.073, where the lands and heritages are part residential subjects with a rateable value of less than £10,000 on that date; and
(c) 1.099, in any other case.
10 

(1) The lower transitional limit in respect of any lands and heritages and any day shall, subject to regulation 17 below, be calculated in accordance with the formula—BL×ALF366where—
 BL has the same meaning as in regulation 9(1) above; and
 ALF is the appropriate lower figure in respect of those lands and heritages, ascertained in accordance with paragraph (2) below.
(2) The appropriate lower figure in respect of lands and heritages is—
(a) 0.971, where the lands and heritages have a rateable value of £10,000 or more on 1st April 1995; and
(b) 0.92, in any other case.
11 
The base liability in respect of any lands and heritages shall, except in the cases specified in regulations 13 to 16 below, be calculated in accordance with the formula—AFRV×APwhere—
 AFRV is the appropriate former rateable value of those lands and heritages, ascertained in accordance with regulation 12 below; and
 AP is the appropriate poundage for those lands and heritages, being—
(a) in the case of lands and heritages situated in the area of an islands council, the figure specified in column 2 of the Schedule to the Non-Domestic Rates (Scotland) Order 1994 in respect of the islands council in question;
(b) in any other case, the total of the figures specified in that column in respect of the district and regional councils in the areas of which the lands and heritages are situated.
12 

(1) The appropriate former rateable value of lands and heritages shall be ascertained in accordance with the following provisions of this regulation.
(2) Where lands and heritages are shown in a merged entry taking effect on 1st April 1995, the appropriate former rateable value of those lands and heritages shall be the total of the rateable values shown in the relevant old entries.
(3) Where lands and heritages are shown in a split or reorganised entry taking effect on 1st April 1995, the appropriate former rateable value of those lands and heritages shall be calculated in accordance with the formula—RV1.2where—
 RV is the rateable value of those lands and heritages on 1st April 1995. 
(4) In a case not covered by paragraph (2) or (3) above, the appropriate former rateable value of lands and heritages shall be their rateable value on 31st March 1995.
(5) Any reference in—
(a) paragraph (2) above to the rateable value shown in a relevant old entry; or
(b) paragraph (4) above to the rateable value of lands and heritages on 31st March 1995,
shall, in the case of lands and heritages for which a notional rateable value determined under regulation 4 of the Non-Domestic Rates (Levying) (Scotland) Regulations 1993 has effect as regards that date, be treated—
(i) where the lands and heritages are not part residential subjects on that date, as a reference to that notional rateable value; and
(ii) in any other case, as a reference to the notional rateable value apportioned to non-residential use under regulation 8(2) of those Regulations.
13 

(1) The base liability of any lands and heritages which are on 1st April 1995 occupied by Scottish Power plc and are on that date within the class prescribed by—
(a) article 3 of the Electricity Transmission Lands (Rateable Values) (Scotland) Order 1995, shall be the amount specified in column 2 of Schedule 1 to these Regulations;
(b) article 3 of the Electricity Distribution Lands (Rateable Values) (Scotland) Order 1995, shall be the amount specified in column 3 of that Schedule;
(c) article 3 of the Electricity Generation Lands (Rateable Values) (Scotland) Order 1995, shall be the amount specified in column 4 of that Schedule,
opposite the name of the local authority (as specified in column 1 of that Schedule) within the area of which those lands and heritages are situated.
(2) The base liability of any lands and heritages which are on 1st April 1995 occupied by Scottish Hydro-Electric plc and are on that date within the class prescribed by—
(a) article 3 of the Electricity Transmission Lands (Rateable Values) (Scotland) Order 1995, shall be the amount specified in column 2 of Schedule 2 to these Regulations;
(b) article 3 of the Electricity Distribution Lands (Rateable Values) (Scotland) Order 1995, shall be the amount specified in column 3 of that Schedule;
(c) article 3 of the Electricity Generation Lands (Rateable Values) (Scotland) Order 1995, shall be the amount specified in column 4 of that Schedule,
opposite the name of the local authority (as specified in column 1 of that Schedule) within the area of which those lands and heritages are situated.
14 
The base liability of any lands and heritages which have their rateable value for 1st April 1995 prescribed in an order made (whether or not before the making of these Regulations) under section 6 of the 1975 Act and are on that date occupied by—
(a) Railtrack plc, shall be the amount specified in column 2 of Schedule 3 to these Regulations;
(b) the British Railways Board, shall be the amount specified in column 3 of that Schedule,opposite the name of the local authority (as specified in column 1 of that Schedule) within the area of which those lands and heritages are situated.
15 
The base liability of any lands and heritages which are on 1st April 1995 within the class prescribed by article 3 of the Electricity Generators (Aluminium) (Rateable Values) (Scotland) Order 1995 and which are on that date occupied by—
(a) the Lochaber Power Company, shall be £379,805;
(b) Alcan Aluminium UKLtd., shall be £110,398.
16 

(1) This regulation applies to—
(a) lands and heritages which are the subject of a single entry in the roll on 1st April 1995 by virtue of article 3 of the Non-Domestic Rating (Telecommunications and Canals) (Scotland) Order 1995; and
(b) lands and heritages which are the subject of a single entry in the roll on that date by virtue of article 2 of that Order and are then occupied by—
(i) Mercury Communications Limited; or
(ii) British Telecommunications plc.
(2) The base liability in respect of lands and heritages to which this regulation applies shall be calculated in accordance with the formula—PA+TCBLwhere—
 PA is the prescribed amount (if any) for those lands and heritages, ascertained in accordance with paragraph (3) below; and
 TCBL is the total conventional base liability for those lands and heritages, ascertained in accordance with paragraphs (4) and (5) below.
(3) The prescribed amount for any lands and heritages shall be the amount which is specified in Schedule 4 to these Regulations—
(a) in whichever of columns 2, 3 and 4 bears the heading applicable to the provision in paragraph (1) above within which the lands and heritages fall; and
(b) opposite the name of the new local government area (as specified in column 1) within which the lands and heritages are situated.
(4) The total conventional base liability for lands and heritages shown in a single entry in the roll on 1st April 1995 shall be calculated by adding together the appropriate amounts in respect of all entries in the roll on 31st March 1995 relating to lands and heritages which—
(a) are to any extent included in that single entry; and
(b) do not have their rateable value for 31st March 1995 prescribed in an order made under section 6 of the 1975 Act.
(5) For the purposes of paragraph (4) above, the appropriate amount in respect of an entry shall be calculated in accordance with the formula—RV×APwhere—
 RV is the rateable value shown in that entry or, where a notional rateable value determined under regulation 4 of the Non-Domestic Rates (Levying) (Scotland) Regulations 1993 has effect as regards 31st March 1995 and the lands and heritages shown in that entry, that notional rateable value; and
 AP is the appropriate poundage for the lands and heritages shown in that entry, ascertained in accordance with the definition of “AP” in regulation 11 above.
17 

(1) Where the rateable value of lands and heritages to which this Part applies is increased with effect from a day in the relevant year subsequent to 1st April 1995, the upper and lower transitional limits in respect of those lands and heritages shall, as regards days in that year on and after that effective day, be calculated in accordance with the formula—TL+(IRV-RV)×0.432366where—
 TL is the upper, or as the case may be the lower, transitional limit in respect of those lands and heritages and the day immediately prior to the effective day;
 IRV is the increased rateable value of those lands and heritages; and
 RV is their rateable value immediately prior to the effective day.
(2) Where the rateable value of lands and heritages to which this Part applies is reduced with effect from a day in the relevant year subsequent to 1st April 1995, as a result of—
(a) a material change of circumstances (within the meaning of section 37(1) of the 1975 Act); or
(b) the assessor amending or adding an apportionment note under paragraph 2 of Schedule 5 to the 1992 Act,
the upper and lower transitional limits in respect of those lands and heritages shall, as regards days in that year on and after that effective day, be calculated in accordance with the formula—TL×RRVRVwhere—
 TL and RV have the same meanings as in paragraph (1) above; and
 RRV is the reduced rateable value of those lands and heritages.
PART III
18 

(1) Where lands and heritages are shown in a merged, split or reorganised entry with effect from a day in the relevant year subsequent to 1st April 1995, this Part shall, subject to paragraph (2) below, apply to those lands and heritages as from that effective day.
(2) This Part shall not apply to lands and heritages shown—
(a) in a merged or reorganised entry, if that entry does not show (in whole or in part) any lands and heritages in respect of which—
(i) either paragraph (a) or paragraph (b) of regulation 7 above; or
(ii) this Part,
applied as regards the day immediately prior to the effective date of that entry;
(b) in a split entry, if—
(i) neither of those paragraphs; nor
(ii) this Part,
applied in respect of the lands and heritages shown in the relevant old entry and the day immediately prior to the effective date of the split entry.
19 

(1) Where lands and heritages to which this Part applies are shown in a merged or reorganised entry, the amount payable as rates in respect of those lands and heritages and a day in the relevant year shall, subject to regulation 21 and Part IV below, be calculated in accordance with the formula—TAL×RVTORVwhere—
 TAL is the total of the applicable liabilities in respect of each relevant old entry, ascertained in accordance with paragraph (2) below;
 RV is the rateable value shown in the merged or reorganised entry; and
 TORV is the total old rateable value, being the total of the rateable values shown in the relevant old entries.
(2) For the purposes of paragraph (1) above, the applicable liability in respect of an old entry is—
(a) where paragraph (a) or (b) of regulation 7 above applies in respect of the lands and heritages shown in that entry and the day immediately prior to the effective date of the merged or reorganised entry, the amount determined under the applicable paragraph (before application of Part IV below);
(b) where this Part applies in respect of those lands and heritages and that day, the amount determined under this Part (before application of Part IV below); and
(c) in any other case, the amount calculated in accordance with the formula—RV×0.432366where—
 RV is the rateable value shown in the old entry.
20 
Where lands and heritages to which this Part applies are shown in a split entry, the amount payable as rates in respect of those lands and heritages and a day in the relevant year shall, subject to regulation 21 and Part IV below, be calculated in accordance with the formula—AD×RVORVwhere—
 AD is the amount determined under paragraph (a) or (b) of regulation 7 above, or as the case may be this Part, (before application of Part IV below) in respect of the lands and heritages shown in the relevant old entry and the day immediately prior to the effective date of the split entry;
 RV is the rateable value shown in the split entry; and
 ORV is the old rateable value, being the rateable value shown in the relevant old entry.
21 

(1) Where the rateable value of lands and heritages to which this Part applies is increased with effect from a day in the relevant year, the amount payable as rates in respect of those lands and heritages and any day in the relevant year on or after that effective day shall, subject to Part IV below, be calculated in accordance with the formula—AD+(IRV-RV)×0.432366where—
 AD is the amount determined under regulation 19(1) or 20 above (before application of Part IV below) in respect of those lands and heritages and the day immediately prior to the effective day;
 IRV is the increased rateable value of those lands and heritages; and
 RV is their rateable value immediately prior to the effective day.
(2) Where the rateable value of lands and heritages to which this Part applies is reduced with effect from a day in the relevant year, the amount payable as rates in respect of those lands and heritages and any day in the relevant year on or after that effective day shall, subject to Part IV below, be calculated in accordance with the formula—AD×RRVRVwhere—
 AD and RV have the same meanings as in paragraph (1) above; and
 RRV is the reduced rateable value of those lands and heritages.
(3) Where the rateable value of lands and heritages is changed for a second or subsequent time whilst this Part applies to them, paragraphs (1) and (2) above shall have effect with the substitution, in the definition of “AD” in paragraph (1), for the words “regulation 19(1) or 20 above” of the words “this paragraph or paragraph (2) below”.
PART IV
22 

(1) This regulation has effect for determining the amount payable as rates in respect of lands and heritages and a day in the relevant year where—
(a) that amount falls to be reduced by virtue of one or more of the following enactments:—
(i) section 4(2) of the 1962 Act;
(ii) section 24(3) of the 1966 Act;
(iii) the Rating (Disabled Persons) Act 1978;
(b) regulation 7 or Part III above has effect as regards those lands and heritages and that day; and
(c) regulation 23 below does not have effect.
(2) Where this regulation has effect, the amount payable shall be determined by applying the enactments referred to in paragraph (1)(a) above to the amount determined under regulation 7 or Part III above, as the case may be, in the same manner as those enactments are applied to the full amount payable as rates in respect of lands and heritages and a day in a case where neither regulation 7 nor Part III above has effect.
23 

(1) This regulation has effect for determining the amount payable as rates in respect of lands and heritages and a day in the relevant year where—
(a) on that day those lands and heritages are the subject of an apportionment under section 24A of the 1966 Act; and
(b) regulation 7 or Part III above has effect as regards those lands and heritages and that day.
(2) Where this regulation has effect, the amount payable shall, subject to paragraph (3) below, be calculated in accordance with the formula—A×ARVRVwhere—
 A is the amount for the day determined under regulation 7 or Part III above, as the case may be;
 ARV is the applicable rateable value, being the rateable value treated for rating purposes as the rateable value of the lands and heritages in terms of subsection (2), or as the case may be subsection (4), of section 24A of the 1966 Act; and
 RV is the rateable value shown in the roll for those lands and heritages.
(3) Where—
(a) this regulation has effect as regards lands and heritages and a day; and
(b) the amount payable as rates in respect of those lands and heritages and that day falls to be reduced by virtue of an enactment referred to in paragraph (1)(a)(i) or (iii) of regulation 22 above,
the amount payable shall be determined in accordance with paragraph (2) of that regulation, but as if for the words “regulation 7 or Part III above, as the case may be,” in that paragraph there were substituted the words “regulation 23(2) below”.
24 
Nothing in these Regulations—
(a) shall require rates to be paid in respect of lands and heritages and a day where those lands and heritages are under any enactment entirely exempt from rates for that day; or
(b) shall prejudice the power of a rating authority to grant a reduction or remission of rates under section 4(5) of the 1962 Act or section 25A of the 1966 Act.
George Kynoch
Parliamentary Under Secretary of State, Scottish Office
St Andrew’s House,
Edinburgh
2nd March 1995
SCHEDULE 1
Regulation 13(1)


Column 1 Column 2 Column 3 Column 4
Local Authority Transmission £ Distribution £ Generation £
District Councils
Berwickshire 281,807 88,178
Ettrick & Lauderdale 358,266 151,224
Roxburgh 121,062 162,489
Tweeddale  60,495
Clackmannan 169,883 133,095
Falkirk 391,184 472,115
Stirling 543,912 162,094
Annandale & Eskdale 550,797 128,935
Nithsdale 146,351 163,227
Stewartry 430,764 81,139 322,287
Wigtown 293,305 96,292 17,101
Dunfermline 372,181 400,778 10,150,508
Kirkcaldy 249,234 587,189 223,375
North East Fife 94,204 259,472
East Lothian 331,136 281,172 4,541,574
Edinburgh City 394,433 1,379,119
Midlothian 122,079 228,370
West Lothian 329,297 490,699
Argyll & Bute 145,949  1,513,249
Bearsden & Milngavie 67,303 76,384
Clydebank 28,628 179,956
Clydesdale 223,463 175,153 63,469
Cumbernauld & Kilsyth 108,291 272,707
Cumnock & Doon Valley 130,925 137,907 187
Cunninghame 440,014 447,460
Dumbarton 374,559 228,357
East Kilbride 180,613 353,357
Eastwood 83,910 110,320
Glasgow City 405,506 2,660,607 221,472
Hamilton 137,257 315,567
Inverclyde 215,443 262,781
Kilmarnock & Loudoun 270,316 275,677
Kyle & Carrick 220,496 354,624 3,380
Monklands 89,049 296,322
Motherwell 233,021 419,767
Renfrew 643,058 706,271
Strathkelvin 99,357 198,511
Perth & Kinross 24,215
SCHEDULE 2
Regulation 13(2)


Column 1 Column 2 Column 3 Column 4
Local Authority Transmission £ Distribution £ Generation £
District Councils
Clackmannan  2,291
Stirling  132,698 91,329
Aberdeen City 45,979 898,651
Banff & Buchan 116,438 389,887 4,131,994
Gordon 262,548 267,872
Kincardine & Deeside 128,197 188,662
Moray 239,985 354,628
Badenoch & Strathspey 157,175 54,073 51,776
Caithness 70,758 152,130
Inverness 272,498 223,103 1,735,549
Lochaber 73,124 110,819 155,875
Nairn 32,077 40,588
Ross & Cromarty 152,571 242,924 438,267
Skye & Lochalsh 62,880 70,760 46,080
Sutherland 237,362 97,121 124,713
Argyll & Bute 238,817 381,005 436,622
Cunninghame  42,083 372
Dumbarton 71,524 11,387 478,751
Angus 149,779 421,664
Dundee City 135,616 806,619
Perth & Kinross 471,766 588,144 1,122,782
Islands Councils
Orkney  114,079 117,083
Shetland  121,282 211,080
Western Isles  192,452 235,409
SCHEDULE 3
Regulation 14


Column 1 Column 2 Column 3
Local Authority Railtrack plc £ British Railways Board £
District Councils
Berwickshire 7,174
Clackmannan 5,568
Falkirk 127,984
Stirling 152,955 3,280
Annandale & Eskdale 47,292 164
Nithsdale 30,223
Wigtown 7,415
Dunfermline 112,636
Kirkcaldy 131,741 11,458
North East Fife 83,355 1,265
Aberdeen City 116,227 29,931
Gordon 34,517
Kincardine & Deeside 36,061
Moray 40,629
Badenoch & Strathspey 7,385
Caithness 13,318
Inverness 79,140 6,075
Lochaber 49,478
Nairn 4,809
Ross & Cromarty 11,799
Skye & Lochalsh 1,590
Sutherland 8,109
East Lothian 150,843
Edinburgh City 806,076 93,931
Midlothian 68,908 5,714
West Lothian 173,295
Argyll & Bute 9,545
Bearsden & Milngavie 15,372
Clydebank 28,798
Clydesdale 23,511 1,956
Cumbernauld & Kilsyth 7,127
Cumnock & Doon Valley 27,799
Cunninghame 227,087 1,505
Dumbarton 163,757
East Kilbride 8,613
Eastwood 11,984
Glasgow City 1,890,093 104,969
Hamilton 31,773
Inverclyde 73,017
Kilmarnock & Loudoun 68,736 734
Kyle & Carrick 316,986 39,271
Monklands 46,186 13,766
Motherwell 194,120 3,728
Renfrew 211,767
Strathkelvin 32,040 4,078
Angus 50,035
Dundee City 68,671
Perth & Kinross 428,386 7,064
SCHEDULE 4
Regulation 16(3)


Column 1 Column 2 Column 3 Column 4
New Local Government Area Regulation 16(1)(a) £ Regulation 16(1)(b)(i) £ Regulation 16(1)(b)(ii) £
City of Aberdeen  4,559 589,252
Aberdeenshire  44,742 348,289
Angus  10,319 208,414
Argyll & Bute 961  214,433
East Ayrshire  10,408 210,608
North Ayrshire  5,342 248,493
South Ayrshire   245,829
The Borders  35,794 205,625
Clackmannan  5,088 72,922
Dumbarton & Clydebank 197  189,346
Dumfries & Galloway  23,324 277,222
East Dunbartonshire 341  166,877
City of Dundee  4,712 338,632
City of Edinburgh 304 131,689 1,320,476
Falkirk 615 4,961 248,380
Fife  40,533 629,897
City of Glasgow 329 82,366 1,717,915
Highland 2,193  455,458
Inverclyde   158,021
North Lanarkshire 265 26,180 544,858
South Lanarkshire 29 17,539 604,518
East Lothian  5,289 151,267
Midlothian   127,997
West Lothian 502 10,429 269,623
Moray   143,568
Orkney Islands   41,342
Perthshire & Kinross  24,962 282,877
East Renfrewshire  5,592 118,575
Renfrewshire  4,626 373,355
Shetland Islands   47,720
Stirling  10,472 186,580
Western Isles   57,214