Browse regulations

Scottish Order establishing a formula for calculating rateable values for mines and quarries in Scotland, defining 'prescribed class of lands and heritages' and making amendments to the 1956 Act and 1975 Act in relation to valuation of mining properties. It revokes the 1994 version of the same Order.

This is a highly specific sectoral tax intervention that creates a complex formula for valuing mining and quarrying properties for rates purposes. The formula approach (splitting net annual value into components A and B) is arbitrary government intervention that adds compliance complexity without clear economic justification. The multiple amendments to older Acts (1954, 1956, 1975) demonstrate accumulated regulatory layering. Such sector-specific valuation formulas distort investment decisions, increase administrative burden, and create opportunities for regulatory arbitrage. A simpler, more transparent approach to property valuation would reduce costs and remove government discretion in determining tax liabilities for specific industries.

This Order sets rateable values for water authority lands and heritages in Scotland for the financial year 1995-96, exempts water authority properties from non-domestic water rates for that year, apportions rateable values among local authorities, and makes consequential amendments to the Valuation and Rating (Scotland) Act 1956 and Local Government (Scotland) Act 1975.

This Order was a temporary, time-limited provision specifically for the financial year 1995-96 only. It has been obsolete for nearly 30 years, serving its single-year purpose and having no ongoing effect. The 1994 Order it revoked was similarly temporary, and no subsequent Order extended this framework beyond that specific year. Retaining this regulation serves no current administrative or legal function while adding unnecessary clutter to the statute book.

This Order prescribes the class of lands and heritages for British Gas plc in Scotland for rating purposes under the Local Government (Scotland) Act 1975. It sets the aggregate rateable value for 1995-96 at £53,343,087 and provides a formula based on pipeline length for subsequent years. It also apportions these values among Scottish local authorities via schedules and makes amendments to other Acts to handle properties entering or leaving the prescribed class.

This company-specific valuation Order is a relics of British Gas's post-privatization era, now superseded by multiple subsequent reforms to energy market regulation, business rates, and the structure of the gas industry. The complex pipeline-length formula and company-specific treatment creates distortions and administrative burden for a single commercial entity when general rating provisions should apply equally. The Gas Act 1986 and subsequent legislation have fundamentally restructured the gas market, rendering this Order an anachronism that adds regulatory complexity without corresponding benefit.

This Scottish Order of 1995 prescribed rateable values for electricity generation lands occupied by Scottish Power plc, Scottish Hydro-Electric plc, and Scottish Nuclear Limited for the 1995-96 financial year and subsequent four years. It set an aggregate rateable value of £98,700,036, apportioned among the three companies, and among local authorities via Schedules. It used a declared net capacity formula for subsequent years and made amendments to the Valuation and Rating (Scotland) Act 1956 and Local Government (Scotland) Act 1975.

This Order is entirely obsolete — it expired after the financial year 1999-2000 and the Scottish electricity market has since been privatised, restructured, and relicensed multiple times (e.g., Scottish Power acquired by Iberdrola, SSE's retail business sold to Ovo, British Energy acquired by EDF). The three named companies no longer exist in their 1995 forms. Furthermore, the regulation exemplifies the problem it was meant to solve: government-by-schedule that perpetuates a managed economy rather than letting market prices discover values. General rating legislation (the 1975 Act) remains available to handle valuations through normal principles.

Scotland-only Order establishing rateable values for electricity transmission lands occupied by Scottish Power plc and Scottish Hydro-Electric plc for financial years 1995-96 through 1999-2000. Sets aggregate rateable value at £28,707,459 (apportioned £21.5m to Scottish Power, £7.2m to Scottish Hydro-Electric), provides formula for subsequent years based on circuit kilometres of transmission line, exempts these lands from non-domestic water rate, and amends the Local Government (Scotland) Act 1975 and Valuation and Rating (Scotland) Act 1956 to incorporate this new prescribed class.

Obsolete secondary legislation setting rateable values for a 30-year-old fixed period (1995-2000) that has long since expired. The specific values, formulas, company allocations, and local authority apportionments are all historical artifacts. The primary legislation it amends has itself been substantially reformed. No current regulatory function is served by retaining this SI on the books — it governs nothing that isn't already governed by successor legislation.

Scottish statutory instrument establishing a prescribed class of lands and heritages for electricity generating plant, and setting rateable values using a formula based on declared net capacity (£5,810 per MW for wind/wave/tidal, £11,620 per MW for others). Applies to Scottish successor electricity companies (Scottish Power, Scottish Hydro-Electric, Scottish Nuclear) for financial years 1995-96 to 1999-2000. Includes provisions for apportioning values across rating areas and amendments to other valuation acts.

This regulation exemplifies government picking winners through the tax system by applying arbitrary formula-based rateable values that discriminate between energy sources. The lower multiplier (£5,810) for wind/wave/tidal power versus the higher multiplier (£11,620) for other sources is a political subsidy disguised as taxation, distorting investment incentives. The complex definition of 'prescribed class,' the municipal rating system framework, and the Byzantine provisions for different company types create compliance burdens and uncertainty. Since the regulation has already expired (financial years 1995-96 to 1999-2000) and was revoked by later instruments, it represents a failed experiment in centrally-planned energy taxation that should not be revived or used as precedent.

This Scottish Order establishes special rateable value arrangements for electricity generators used in aluminium manufacture. It applies specifically to Alcan Aluminium UK Ltd. and Lochaber Power Company in Highland Region/Highland Council area. The Order sets a fixed formula (£8,715 × declared net capacity in MW) for valuing these properties, exempts them from non-domestic water rates for 1995-96, and makes consequential amendments to the Valuation and Rating (Scotland) Act 1956 and Local Government (Scotland) Act 1975 to accommodate this bespoke treatment.

This instrument represents corporate welfare disguised as tax administration — conferring preferential rating treatment exclusively on two named companies (Alcan Aluminium UK Ltd. and Lochaber Power Company) in the aluminium sector. Such sector-specific exemptions distort market competition, create unequal playing fields, and constitute government picking winners rather than maintaining neutral tax conditions. The fixed formula approach (£8,715 × capacity) lacks transparency about how this specific rate was derived and why these companies merit special treatment not available to other electricity generators or manufacturers. While the Order dates to 1995 and may reflect historical industrial policy to preserve aluminium jobs, it has no place in a modern free-market regulatory framework where taxation should be neutral and non-discriminatory.

This Order sets rateable values for electricity distribution lands in Scotland occupied by Scottish Power plc and Scottish Hydro-Electric plc for the financial year 1995-96 and subsequent years. It prescribes an aggregate rateable value of £43,072,959, apportions it between the two companies, and specifies formulas for subsequent years based on transformer capacity. It also amends the Valuation and Rating (Scotland) Act 1956 and Local Government (Scotland) Act 1975 to incorporate these valuations into the rating system.

This 1995 Order is completely obsolete — it was designed for the financial years 1995-96 through 1999-2000 and has long since been superseded. Even at inception, it represented heavy-handed government intervention, prescribing specific rateable values for named privatized electricity companies rather than allowing market-based or independent valuation. The complex transformer capacity formula for subsequent years is bureaucratic meddling that distorts investment incentives. As a retained piece of pre-devolution Scottish legislation that has never been updated, it has accumulated over 30 years of regulatory failure without democratic review. Rateable values can and should be determined through independent assessment rather than central government decree.

A Scottish statutory instrument from 1995 that revokes other Orders listed in a Schedule, relating to formula valuation (typically business rates valuation). Came into force 1 April 1995.

This is a deregulatory instrument—its purpose is to remove other regulations from the statute book. Britons would be worse off if deleted because doing so would potentially restore those revoked regulations, imposing compliance costs without corresponding benefit. Formula valuation regulations are technical and have been superseded by subsequent reforms; maintaining this revocation preserves the deregulatory intent of the original Order.

This Scottish statutory instrument amends the Docks and Harbours (Rateable Values) (Scotland) Order 1990 by: updating income threshold reference dates from 1987 to 1992; modifying the definition of 'Authority' to use 1992-93 accounting periods; replacing 'valuation' terminology with 'rating' to reflect the 1994 local government reorganization; updating 'rating area' definitions to refer to new council structures under the Local Government etc. (Scotland) Act 1994; and revoking two 1994 Orders (Caledonian MacBrayne Limited and Forth Ports plc). The amendments are primarily technical updates to reflect administrative reorganizations and updated accounting reference dates.

While this regulation governs rateable values for ports and harbours, it is essentially a mechanical amendment updating dates, cross-references, and administrative structures to reflect the 1994 Scottish local government reorganization. It does not impose new regulatory burdens or restrictions on economic activity—it merely updates existing machinery. The revocation of the two 1994 Orders represents minor deregulation through consolidation. Deleting this would create legal uncertainty in the rating system for Scottish ports without any corresponding economic benefit.

The Recreation Grounds (Revocation of Parish Council Byelaws) Order 1995, which came into force on 31st March 1995, revokes specific byelaws made by parish councils relating to recreation grounds and other areas, as listed in a Schedule to the Order.

This Order is itself a deregulatory measure that removes outdated byelaws rather than imposing new restrictions. Deleting it would potentially restore the very byelaws it revoked, increasing regulatory burden rather than reducing it. The Order represents exactly the kind of regulatory cleanup that should be encouraged—parish council byelaws from before 1995 that were deemed unnecessary and removed through democratic process. As a revocation instrument targeting obsolete restrictions on recreation grounds, keeping this Order serves the goal of deregulation.

The Land Registration (Implied Covenants for Title) Rules 1995 amend the Land Registration Rules 1925 to implement covenants for title under section 77 of the Law of Property Act 1925 and Part I of the Law of Property (Miscellaneous Provisions) Act 1994. They provide procedural mechanisms for expressing title guarantees (full or limited) in registered dispositions of land and establish how implied covenants take effect subject to registered charges and overriding interests.

These rules are purely procedural and facilitative — they provide standard wording options for title covenants in registered land transactions, creating certainty and reducing transaction costs. Without them, practitioners would face ambiguity in applying the 1994 Act's title guarantee regime to registered land. The rules impose no restrictions on who may transact, no licensing requirements, no supply restrictions, and no pricing controls. They simply codify how implied covenants operate within the land registration system, which is essential infrastructure for the £trillions of property transactions that occur annually. Deletion would create legal uncertainty without any corresponding liberalising benefit.

A 1995 statutory instrument that transferred specified trust property from the Wigan and Bolton Health Authority to the Bolton Hospitals National Health Service Trust on 16th March 1995. The trust property was defined by a schedule agreed between both parties on 28th November 1994.

This is a one-time administrative transfer order that executed in 1995 — it has no ongoing regulatory effect, imposes no ongoing costs or restrictions, and concerns a property transfer between NHS bodies that occurred three decades ago. The transfer is complete and the instrument serves no remaining legal function. It represents the type of historical administrative machinery that clutters the statute book without affecting present economic activity.

This Order effects the transfer of trust property (specified in a schedule agreed between the parties on 1st November 1994) from the South Staffordshire Health Authority to the Burton Hospitals National Health Service Trust on 16th March 1995. It is a one-time administrative transfer instrument enabling a pre-agreed reorganisation of NHS assets.

Britons would be worse off if deleted: this Order merely effectuates a mutually-agreed property transfer between NHS bodies that was already arranged by the parties. Without it, the Burton Hospitals NHS Trust could not legally receive assets necessary to operate hospitals, potentially disrupting patient care. Unlike EU-derived regulations creating ongoing compliance burdens, this is a one-time administrative instrument that imposes no restrictions on economic activity, competition, or trade.

This Order effects the transfer of trust property (land, buildings, and assets specified in a schedule) from the North Nottinghamshire Health Authority to the Central Nottinghamshire Healthcare NHS Trust on 16th March 1995. It is a one-time administrative transfer within the NHS structure.

This Order is entirely obsolete — the transfer it authorized occurred on 16th March 1995, over 30 years ago. It imposes no ongoing regulatory burden because it is purely a historical record of a completed administrative action. Keeping it on the statute books serves no purpose; the property transfer cannot be undone by repeal. As a one-time execution of already-completed administrative action, it should be deleted as redundant historical legislation.