# The Electricity Generators (Rateable Values) (Scotland) Order 1991, Note: Explanatory note


(This note is not part of the Order)
This Order makes provision for the valuation for the financial year 1990-91 of certain lands and heritages (“the prescribed class of lands and heritages”) occupied by a person for the purposes of generating electricity where—
(a) generation is the principal purpose of the use of the prescribed lands and heritages, or they are used in connection with the sale of both electrical power and heat, or the primary source of energy is the burning of refuse; and
(b) the generating plant uses wind, wave, tidal or water power as its primary source of energy, or the declared net capacity is, where refuse is burned, 25 megawatts or more, or is 500 kilowatts or more.
The Order provides for the valuation of the prescribed class of lands and heritages of each undertaking for that financial year to be calculated on the basis of a certain rate per megawatt of the declared net capacity of the generating plant, namely, £4,062 per megawatt for wind, wave or tidal power generators and £8,125 per megawatt in all other cases (article 5).
The Order provides for the apportionment, in appropriate cases, of the rateable value of the prescribed lands and heritages of each undertaking among different local authorities (article 6).
The Order also provides that the non-domestic water rate shall not be leviable in respect of the prescribed lands and heritages for the financial year 1990-91 (article 4).
The Order also contains supplementary provisions and amends certain enactments relating to the valuation of the prescribed lands and heritages (articles 7-10).
By virtue of section 6(6) of the Local Government (Scotland) Act 1975, as amended, it is provided that this Order takes effect as from 1st April 1990.

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Source: https://www.legislation.gov.uk/uksi/1991/646/note (the official version)
Page: https://openlegislation.uk/electricity-generators-rateable-values-scotland-order-1991/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.