RATING AND VALUATION Citation and commencement 1 1 This Order may be cited as the Caravan Sites and Pitches (Rateable Values) (scotland) Order 1991 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 from 1st April 1990. Interpretation 2 In this Order, unless the context other wise requires— “the 1956 Act ” means the Valuation and Rating (scotland) Act 1956 ; “the 1975 Act” means the Local Government (scotland) Act 1975 ; “the 1976 Act ” means the Rating (caravan Sites) Act 1976 ; “caravan” has the same meaning as it has in section 6 of the 1976 Act for the purposes of that Act ; “caravan site” has the same meaning as it has in section 6 of the 1976 Act for the purposes of that Act ; “caravan pitch” includes the caravan for the time being on the pitch if, but only if, the caravan would be included as part of lands and heritages ; “financial year” means the period of twelve months beginning with 1st April ; “net annual value” has the same meaning as in section 6(8) of the 1956 Act ; “site operator” has the same meaning as it has in section 6 of the 1976 Act for the purposes of that Act. Caravan pitches 3 For the purposes of section 6(1) of the 1975 Act, the following class of lands and heritages is hereby prescribed, namely any caravan pitch except any such pitch— a which is in a caravan site which is treated as a single unit of lands and heritages under section 3(1) of the 1976 Act ; b which is either occupied by the site operator or is seperately occupied by a person other than the site operator ; and c which is not omitted from that single unit and entered seperately in the valuation roll under section 3(8A) of the 1976 Act . 4 For the purposes of section 6(1) of the 1975 Act, the rateable value of any caravan pitch falling within the class of lands and heritages prescribed in article 3 above shall be the amount produced by deducting from the net annual value of those lands and heritages sixty per cent of that value. Caravan site 5 For the purposes of section 6(1) of the 1975 Act, the following class of lands and heritages is hereby prescribed, namely any caravan site which is treated as a single unit of lands and heritages under section 3(1) of the 1976 Act. 6 1 For the purposes of section 6(1) of the 1975 Act, the rateable value of any caravan site falling within the class of lands and heritages prescribed in article 5 above shall be the sum of the following amounts:— a the amount produced by deducting from the aggregate net annual value of the caravan pitches in the site sixty per cent. of the aggregate net annual value of those caravan pitches ; and b the amount of the net annual value of so much of the site as does not consist of any caravan pitch. 2 In paragraph (1) of this article, a caravan pitch means a caravan pitch— a which is either occupied by the site operator or seperately occupied by a person other than the site operator ; and b which— i for the purposes of sub-paragraph (a) of that paragraph does not include a caravan pitch which has been entered seperately in the valuation roll under section 3(8A) of the 1976 Act ; and ii for the purposes of sub-paragraph (b) of that paragraph, does include such a caravan pitch. Amendment of enactments 7 For the purposes of section 6(5) of the 1975 Act, the following amendments shall be made to the enactments specified in articles 8 and 9 below in their relation to the valuation of any lands and heritages falling within the class of lands and heritages prescribed in article 3 or 5 above. 8 In section 6(1) of the 1956 Act , 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”. 9 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 article 3 or 5 of the Caravan Sites and Pitches (Rateable Values) (Scotland) Order 1991 (hereinafter in this Act referred to as “the 1991 Order”) ; . 2 After paragraph (g) of section 2(1) of that Act, there shall be inserted the following paragraphs:— gg by deleting therefrom, with effect on and after 1st April 1990, any lands and heritages within the class of lands and heritages prescribed in article 3 or 5 of the 1991 Order which were entered in the roll before the date of coming into force of that Order ; and ggg by entering therein any lands and heritages within the class of lands and heritages prescribed in article 3 or 5 of the 1991 Order, together with the rateable value thereof as ascertained in accordance with article 4 or 6 of that Order ; . 3 In section 2(2)(a) of that Act, after the reference to “sub-section (1)(a)”, there shall be inserted the words “or (ggg)”. Allan Stewart Parliamentary Under Secretary of State, Scottish Office St. Andrew’s House, Edinburgh 29th March 1991