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Modernising the Water Industry's Use of Rateable Value to Charge Non-Households for Water and Sewerage Services

Modernising the Water Industry's Use of Rateable Value to Charge Non-Households for Water and Sewerage Services

Thursday, June 30, 2016

ISBN: 9781786523228

This paper seeks to obtain views on charging for water and sewerage services with reference to rateable value.

Executive Summary

In Scotland, water industry charges for some premises are based on the most recently assigned Rateable Value (currently the 2010 valuation roll), the same as used by local authorities for business rates. However for many, water industry charges are based on a historic Rateable Value. This historic Rateable Value, dating back to the 1995 valuation roll in many cases, may be higher or lower than the Rateable Value most recently assigned by the Assessor.

As a result of using a mixture of historic and most recently assigned Rateable Values, there is inconsistency of charging for water services between otherwise similar business premises. The Scottish Government proposes that water industry charges which are based on Rateable Values must be based on those most recently assigned by the Assessor.

The Scottish Government welcomes views on its proposals.