RATING AND VALUATION Citation and commencement 1 This Order may be cited as the Water Undertakings (Rateable Values) (Scotland) Order 2003 and shall come into force on 31st March 2003 but shall have effect as from 1st April 2002. Interpretation 2 1 In this Order– “the 1975 Act ” means the Local Government (Scotland) Act 1975; “financial year” means the period of twelve months beginning with 1st April; “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 Scottish Water includes a reference to lands and heritages which, if unoccupied, are owned by it; 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. Prescribed class of lands and heritages 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 Scottish Water and wholly or mainly used for the purposes of the supply of water carried on by it. Aggregate amount of rateable values for financial years 2002-03 to 2004-05 4 For the purposes of section 6(1) of the 1975 Act, the aggregate amount of the rateable values of the prescribed class of lands and heritages for each of the financial years 2002 03, 2003 04 and 2004-05 is hereby prescribed as £32,000,000. Apportionment of aggregate amount of rateable values among local authorities 5 For the purposes of section 6(2) of the 1975 Act, the aggregate amount, as prescribed by article 4 above, of the rateable values of the prescribed class of lands and heritages for each of the financial years 2002-03, 2003-04 and 2004-05 shall be apportioned among the local authorities specified in column 1 of the Schedule to this Order in the amount shown opposite the name of each such local authority in column 2 of that Schedule. Amendment of enactments 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 2002-03 and the two following financial years. 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 under section 6 of the Local Government (Scotland) Act 1975 (c. 30) ”. 8 1 In section 2(1)(c) of the 1975 Act at the end there shall be inserted– 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 2003 (hereinafter in this Act referred to as “the 2003 Order”); . 2 In section 2(1)(d) of that Act after the words “lands and heritages” there shall be inserted– (other than lands and heritages within the class of lands and heritages prescribed in the 2003 Order) . 3 After paragraph (f) of section 2(1) of that Act, there shall be inserted– ff by entering therein, in relation to Scottish Water, any lands and heritages within the class of lands and heritages prescribed in the 2003 Order together with the rateable values prescribed and apportioned in accordance with that Order; . 4 In paragraph (a) of section 2(2) of that Act, after the words “subsection (1)(a)” there shall be inserted the words “or (ff)”. 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– (other than lands and heritages within the class of lands and heritages prescribed in the 2003 Order) . Revocation 9 The Water Undertakings (Rateable Values) (Scotland) Order 2000 , article 3 of the Electricity Lands and Water Undertakings (Rateable Values) (Scotland) Amendment Order 2000 and the Water Undertakings (Rateable Values) (Scotland) Variation Order 2002 are hereby revoked and the provisions inserted in the Valuation and Rating (Scotland) Act 1956 and the 1975 Act by the Water Undertakings (Rateable Values) (Scotland) Order 2000 are, in so far as they relate to the valuation of the class of lands and heritages prescribed in article 3 of that Order for the financial year 2002-03 and the two following financial years, hereby repealed. ANDREW P KERR A member of the Scottish Executive St Andrew’s House, Edinburgh 10th March 2003