Scottish Statutory Instrument 2000 No. 285

The Docks and Harbours (Rateable Values) (Scotland) Order 2000

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(a) P is the retail prices index for September 1997, and

(b) Y is the retail prices index for the September falling during theperiod in question, unless the base month for the index for that Septemberdiffers from the base month for the index for September 1997, in which caseY is, for this purpose, the same as the figure calculated by the Secretaryof State for the purposes of paragraph 5(5) of Schedule 7 to the LocalGovernment Finance Act 1988([2]) as the figure which would havebeen the index for the September falling during the period if the basemonth for the index had been the same in both cases;

"associated body" means an associated body of an authority andshall be construed in accordance with paragraph (3);

"an authority" means any person who carries on, under authorityconferred by or under any enactment, a dock or harbour undertaking;

"financial year" means the period of twelve months beginning with1st April;

"operational land", in relation to an authority, means land whichis used for the purposes of carrying on the authority's undertaking, notbeing land which, in respect of its nature and situation, is comparablewith land in general rather than with land which is used for the purposesof carrying on of statutory undertakings (within the meaning of section 214of the Town and Country Planning (Scotland) Act 1997[3]);

"prescribed class of lands and heritages" means the class of landsand heritages prescribed for the purposes of section 6(1) of the 1975 Actin article 3 of this Order;

"relevant balance", in relation to an undertaking and a period,means 92.5 per cent of the relevant income of that undertaking for theperiod, less 100 per cent of its relevant expenditure for the period;

"relevant expenditure", in relation to an undertaking and aperiod, means all expenditure included or falling to be included in therevenue or profit and loss account of the undertaking for the period,whether derived from the operations carried on in respect of a prescribedclass of lands and heritages or otherwise, other than-

(a) expenditure in respect of pilotage;

(b) expenditure-


(i) in relation to investments required to be shown in the accounts of theundertaking (other than expenditure in relation to investments insubsidiary companies);

(ii) consisting of or relating to interest payable in respect of borrowing;

(iii) consisting of payments for or in connection with the management ofproperty which is let out and which is or forms part of lands and heritagesshown on any valuation roll;



(c) expenditure incurred in respect of the disposal of land; and

(d) amounts written off in respect of depreciation;

"relevant income", in relation to an undertaking and a period,means all income by way of revenue included or falling to be included inthe revenue or profit and loss account of the undertaking for the period,whether derived from the operations carried on in respect of a prescribedclass of lands and heritages or otherwise, other than-

(a) income in respect of pilotage;

(b) income from-


(i) investments required to be shown in the accounts of the authority(other than investments in subsidiary companies);

(ii) loans or deposits;

(iii) rent or other payments receivable in consideration of the grant ofpermission for occupation or use of any property of the authority, or rightover such property, which is or forms part of lands and heritages shown onany valuation roll; and



(c) any sum receivable in respect of the disposal of land;

"relevant preceding year" means the financial year endingimmediately before the financial year in question;

"retail prices index" has the meaning given by paragraph 5(8) ofSchedule 7 to the Local Government Finance Act 1988[4];

"undertaking" means a dock or harbour undertaking carried on, byor under, any enactment by an authority;

"subsidiary" has the meaning given by section 736 of the CompaniesAct 1985[5].

    (2) For the purposes of this Order-

(a) lands and heritages occupied by an authority includes a reference tolands and heritages which, if unoccupied, are owned by that authority; and

(b) lands and heritages used for any purpose includes a reference to landsand 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) For the purposes of this Order, a body shall be treated as theassociated body of an authority if-

(a) it is a body corporate in relation to which that authority directly orindirectly own or control not less than 51 per cent of its issued sharecapital; or

(b) it is a body corporate in relation to which that authority and anyother associated body or bodies of that authority directly or indirectlyown or control not less than 51 per cent of its issued share capital.

    (4) Any reference in this Order to a numbered article shall be construed asa reference to the article bearing that number in this Order and anyreference in an article to a numbered paragraph shall be construed as areference to the paragraph bearing that number in that article.

Prescribed class of lands and heritages
     3.  - (1) The following class of lands and heritages is hereby prescribed for thepurposes of section 6(1) of the 1975 Act, namely any lands and heritages inScotland (other than the lands and heritages mentioned in paragraph (2))occupied by an authority and used for the purposes of the undertakingcarried on by that authority.

    (2) The lands and heritages mentioned in this paragraph are lands andheritages consisting of or comprising-

(a) a dock or harbour where the relevant income of the undertaking-


(i) in any accounting period of twelve months ending during the year endingwith 31st March 1998, or if there is none,

(ii) if there is an accounting period of any other length which ends in thatyear, in the period of twelve months which ends with the last day of thelast such accounting period, or, if there is none,

(iii) in the twelve months ending with 31st March 1998,



was not more than £1,000,000;

(b) a dock or harbour used by an authority exclusively or mainly for thepurpose of bringing or receiving goods of any one or more of the followingdescriptions:-



(i) goods which have been manufactured or produced by that authority or anassociated body;

(ii) goods which are to be used by that authority or an associated body forthe manufacture or production of goods or electricity;

(iii) goods which are to be sold by that authority or an associated body; or



(c) premises occupied by an authority which do not consist exclusively ofoperational land.

Rateable values
     4.  - (1) For the purposes of section 6(1) of the 1975 Act, the rateable value ofany lands and heritages occupied by an authority which fall within theprescribed class of lands and heritages shall be determined in accordancewith this article.

    (2) Subject to paragraphs (4) and (5), the rateable value of any such landsand heritages for the financial year 2000-01 shall be an amount equal to 25per cent of the relevant balance of the undertaking for-

(a) an accounting period of twelve months ending during the financial yearending with 31st March 1998; or, if there is none,

(b) if there is an accounting period of any other length which ends in thatyear, the period of twelve months which ends with the last day of the lastsuch accounting period, or, if there is none,

(c) the twelve months ending with 31st March 1998.

    (3) Subject to paragraphs (4) to (6), the rateable value of any such landsand heritages for any subsequent financial year shall be an amount equal to25 per cent of the adjusted balance of the undertaking for-

(a) an accounting period of twelve months ending during the relevantpreceding year; or, if there is none,

(b) if there is an accounting period of any other length which ends in therelevant preceding year, the period of twelve months which ends with thelast day of the last such accounting period, or, if there is none,

(c) the relevant preceding year.

    (4) Where, in relation to a financial year and an undertaking, the amountequal to 25 per cent of A is greater than 13 per cent of B, paragraph (2)or, as the case may be, paragraph (3) shall not apply, and the rateablevalue for that financial year shall be equal to 13 per cent of B.

    (5) Where, in relation to a financial year and an undertaking, the amountequal to 25 per cent of A is less than 5 per cent of B, paragraph (2) or,as the case may be, paragraph (3) shall not apply, and the rateable valuefor that financial year shall be equal to 5 per cent of B.

    (6) Where, in relation to a financial year beginning on or after 1st April2001 and an undertaking, the rateable value determined under paragraph (3),or, as the case may be, paragraph (4) or (5), would differ from therateable value for the relevant preceding year by no more than 20 per centof that rateable value, the paragraph in question shall not apply, and therateable value for that year shall be the same as the rateable value forthe relevant preceding year.

    (7) For the purposes of paragraphs (4) and (5)-

(a) A for the financial year 2000-01 is the relevant balance and forsubsequent financial years is the adjusted balance;

(b) B for the financial year 2000-01 is the relevant income and forsubsequent financial years is the adjusted income;

(c) A and B shall be computed for the financial year 2000-01 for the perioddescribed in paragraph (2)(a) or, if there is no such period, for theperiod described in paragraph (2)(b) or, if there is no such period, forthe period described in paragraph (2)(c);

(d) A and B shall be computed for subsequent financial years for the perioddescribed in paragraph (3)(a) or, if there is no such period, for theperiod described in paragraph (3)(b) or, if there is no such period, forthe period described in paragraph (3)(c).

    (8) Where (apart from this paragraph) any rateable value determined underthis article would include a fraction of a pound-

(a) if the fraction would exceed 50p it shall be made up to one pound; and

(b) if the fraction would be 50p or less it shall be ignored.

Apportionment
     5. Where an undertaking carried on by an authority in any financial yearconsists of or comprises lands and heritages in two or more rating areaswhich fall within the prescribed class of lands and heritages, the rateablevalue determined in accordance with article 4 shall be apportioned amongthe councils for the rating areas concerned in the proportion which therelevant income attributable to such lands and heritages in each ratingarea bears to the relevant income attributable to all such lands andheritages consisting of or comprising the undertaking.

Supplementary
     6.  - (1) Subject to paragraph (2), where the undertaking carried on by anauthority in any financial year consists of or comprises lands andheritages in any valuation area which fall within the prescribed class oflands and heritages, the authority shall furnish to the local assessor forthat area, on or before 30th June of that financial year, a statementcertified by the authority which shall specify-

(a) the relevant income and the relevant expenditure of the authority forwhichever of the periods is applicable for the purposes of article 4(3);

(b) particulars of any amount excluded from the definition of relevantincome in article 2(1); and

(c) where an undertaking consists of or includes lands and heritages in twoor more rating areas, the proportion of that relevant income which isattributable to the lands and heritages which fall within the prescribedclass of lands and heritages in each rating area.

    (2) In the application of paragraph (1) to the financial year 2000-01-

(a) there shall be substituted, for the words "30th June of thatfinancial year", the words "31st July 2000"; and

(b) there shall be substituted, for the words "article 4(3)", thewords "article 4(2)".

     7.  - (1) Where the undertaking carried on by an authority in any financial yearconsists of or comprises lands and heritages in any valuation area whichfall within the prescribed class of lands and heritages, the local assessorfor that area shall (subject to paragraph (2)), on or before 31st July inany financial year-

(a) determine the rateable value of such lands and heritages in accordancewith article 4; and

(b) where the undertaking consists of or comprises such lands and heritagesin two or more rating areas, apportion that value in accordance witharticle 5.

    (2) In the application of paragraph (1) to the financial year 2000-01,there shall be substituted, for the words "31st July in any financialyear", the words "31st August 2000".

Amendment of enactments
     8. The following amendments shall be made to the enactments specified inarticles 9 and 10 in their relation to the valuation of the prescribedclass of lands and heritages for the financial year 2000-01 and for eachsubsequent financial year.

     9. In section 6(1) of the Valuation and Rating (Scotland) Act 1956

, after the words "this Act", there shall be inserted thewords "and to any Order made by the Scottish Ministers under section 6 ofthe Local Government (Scotland) Act 1975".     10.  - (1) Section 2(1)(c) of the 1975 Act[6] shall be amended byinserting at the end the following:-

" (iii) upon their ceasing to be lands and heritages within the class of landsand heritages prescribed in the Docks and Harbours (Rateable Values)(Scotland) Order 2000 (hereinafter referred to as "the 2000 Order");".

    (2) Section 2(1)(d) of that Act shall be amended by inserting after thewords "lands and heritages" the following words:-

" (other than lands and heritages within the class of lands and heritagesprescribed in the 2000 Order)".

    (3) After section 2(1)(f) of that Act, there shall be inserted thefollowing paragraph:-

" (ff) by entering therein, in relation to an authority as defined in the 2000Order, any lands and heritages within the class of lands and heritagesprescribed in that Order together with the rateable values determined and,where appropriate, apportioned by the assessor in accordance with thatOrder;".

    (4) Section 2(2)(a) of that Act shall be amended by inserting, after thewords "subsection (1)(a)", the words "or (ff)".

    (5) Section 3(4) of that Act shall be amended by inserting after the words"lands and heritages", where they appear for the first time, thefollowing words:-

" (other than lands and heritages within the class of lands and heritagesprescribed in the 2000 Order)".

Revocations
     11. The following Orders are hereby revoked:-

(a) the Docks and Harbours (Rateable Values) (Scotland) Order 1990

;(b) the Docks and Harbours (Rateable Values) (Scotland) Amendment Order1995[7]; and

(c) the Docks and Harbours (Rateable Values) (Scotland) Amendment (No. 2)Order 1995[8].

JACK McCONNELL
A member of the Scottish Executive

St Andrew's House, Edinburgh
14th August 2000

[2] 1988 c. 41.back

[3] 1997 c.8.back

[4] Paragraph 5(8) was amended by S.I. 1989/992 and 1996/273.back

[5] 1985 c.6; section 736 was substituted by section 144(1) ofthe Companies Act 1989 (c.40).back

[6] Section 2(1)(c) was repealed in part by the LocalGovernment and Rating Act 1997 (c.29), Schedule 4.back

[7] S.I. 1995/375.back

[8] S.I. 1995/3253.back

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