Why do some valuation rolls have separate lists of ‘service voters’ at the end of the rolls for each parish?

From 1946 onwards ‘service voters’ have been defined as members of HM Armed Forces and their spouses, plus crown servants and British Council employees and their spouses residing abroad. They do not register in the same way as residents and may not necessarily reside in the area of registration. Armed forces’ spouses have the option of registering as residents while in the UK. There were 18,686 service voters registered on the 1999 register.

However, prior to 1946 ‘service voters’ were individuals who occupied properties as part of their conditions of service (e.g. some categories of agricultural employees and domestic servants, such as gamekeepers), and who were enfranchised under the Representation of the People Act, 1884. Separate lists of these appear in the valuation rolls for some counties in the late nineteenth century and the first half of the twentieth century, as laid down in the Local Government (Scotland) Act, 1889, viz.:

Special provisions as to service franchise occupiers – Notwithstanding section nine, sub-section (5), of the Representation of the People Act, 1884, there shall be entered in such column and with such heading as the deputy clerk register may approve, in the valuation roll of each county in the manner and subject to the provisions of the Valuation Acts, the annual value of every dwelling-house, the situation or description of which is entered in the said roll under the provisions of section nine, sub-section (2), of the Representation of the People Act, 1884. No person shall be liable to be rated in respect of such an entry, but the person rated in respect of the occupancy of the lands and heritages which include such dwelling-house shall be entitled to relief against the person (in this Act referred to as a service franchise occupier) occupying the same under him by virtue of any office, service, or employment, in respect of so much of the occupiers consolidated rate paid by him as is applicable to the amount entered in the valuation roll under the provisions of this Act as the annual value of such dwelling-house: Provided that where an arrangement has been made under which a deduction is expressly made in name of rates from the wages or emoluments of any service franchise occupier, this section shall not confer any right of relief as hereinbefore provided.