RATING AND VALUATION Citation and commencement 1 This Order may be cited as the British Waterways Board (Rateable Values) (Scotland) Order 1990 and shall come into force on 1st April 1990. Interpretation 2 1 In this Order, unless the context otherwise requires– “the 1975 Act ” means the Local Government (Scotland) Act 1975; “ the Board ” means the British Waterways Board; “clerical work” includes writing, book-keeping, typing, filing, duplicating, sorting papers or information or calculating (whether by manual, mechanical or electronic means), drawing, and the editorial preparation of matter for publication; “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 ; “office premises” means any lands and heritages constructed or adapted as offices or for office purposes, or used wholly or mainly for such purposes; “office purposes” includes the purposes of administration and clerical work and handling money; and “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 the Board includes a reference to lands and heritages which, if unoccupied, are owned by the Board; 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 1 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 (other than the lands and heritages mentioned in paragraph (2) below) occupied by the Board and consisting of or comprising– a waterways (including cuts and culverts, locks, gates, sluices, pumps, feeder conduits and weirs); b aqueducts, basins, bridges, embankments, reservoirs and tunnels; c lighthouses, beacons, buoys, breakwaters, boat lifts and other structures designed to aid navigation; d docks, wharves, piers, jetties, pontoons, moorings, slipways and buildings used for the floating storage of craft; e dredging and other waste disposal tips; and f other land, buildings or parts of buildings and structures used for the provision of facilities for traffic by inland waterways or in harbours, or for ancillary purposes. 2 The lands and heritages mentioned in this paragraph are lands and heritages consisting of or comprising– a a dock or harbour undertaking carried on under authority conferred by or under any enactment; b premises so let out as to be capable of separate assessment; c premises used wholly or mainly as a shop, museum, car park, warehouse, place of public refreshment or as a workshop or premises for maintenance or repair or for the hiring or storage of craft; d premises used wholly or mainly as office premises; or e premises used wholly or mainly for more than one of the foregoing purposes. Non-domestic water rate 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 1990-91 or any subsequent financial year. Aggregate amount of rateable values for financial year 1990-91 and subsequent financial years 5 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 the financial year 1990-91 and for each subsequent financial year is hereby prescribed as £12,000. Apportionment of aggregate amount of rateable values 6 For the purposes of section 6(2) of the 1975 Act, the aggregate amount of the rateable values of the prescribed class of lands and heritages for the financial year 1990-91 and for each subsequent financial year which is prescribed by article 5 shall be apportioned among the local authorities specified in column 1 of the Schedule to this Order in the amount shown opposite to the name of each such local authority in column 2 of that Schedule. Amendment of enactments 7 The following amendments shall be made to the enactments specified in articles 8 and 9 below in their relation to the valuation of the prescribed class of lands and heritages for the financial year 1990-91 and for each subsequent financial year. 8 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”. 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 the British Waterways Board (Rateable Values) (Scotland) Order 1990 (hereinafter referred to as “the 1990 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 1990 Order) . 3 Section 2(1)(f) of that Act shall be amended by inserting at the end the following:– (other than an entry relating to lands and heritages within the class of lands and heritages prescribed in the 1990 Order); . 4 Section 2(1)(g) of that Act shall be amended by adding at the end the following paragraph:– gg by entering therein any lands and heritages within the class of lands and heritages prescribed in the 1990 Order together with the aggregate amount of the rateable values prescribed by article 5 of that Order; . 5 In section 2(2)(a) of that Act, after the reference to “subsection (1)(a)”, insert the words “or (gg)”. 6 In section 3(2) of that Act, after the reference to “2(1)(g)”, insert the words “or (gg)”. 7 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 1990 Order) . Revocation 10 The British Waterways Board (Rateable Values) (Scotland) Order 1985 and the British Waterways Board (Rateable Values) (Scotland) Amendment Order 1988 are hereby revoked. James Douglas-Hamilton Parliamentary Under Secretary of State, Scottish Office St. Andrew’s House, Edinburgh 30th March 1990