This order establishes the specific rateable values for docks and harbours in Scotland for the purposes of local taxation. The document is issued by the government of Great Britain to provide a legal framework for the valuation of maritime infrastructure. It serves as a regulatory instrument to ensure consistency in the assessment of property taxes for port facilities across the Scottish region.

Legal professionals and government auditors utilize this text as a primary reference for property tax compliance in Scotland. Experts note that the document is highly technical and intended strictly for administrative and regulatory application.