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The Non-Domestic Rating (Valuation of Utilities) (Scotland) Amendment Order 2024
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- Scottish Statutory Instruments
- 2024 No. 25
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EXPLANATORY NOTE
(This note is not part of the Order)
This Order amends the Non-Domestic Rating (Valuation of Utilities) (Scotland) Order 2005 (“the principal Order”).
Article 2(2) updates a reference to a company name in article 4 of the principal Order, relating to gas.
Article 2(3) amends the table in article 7A of the principal Order to add a new company to the list of those regarded as “fixed line operators”.
The effect of being a company referred to in article 4 or article 7A is that lands and heritages occupied by the company are entered as a single entry in a single valuation roll, for the area specified in the Order, rather than being entered in different valuation rolls held by the valuation authorities in whose areas they are actually located.
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