Explanatory note
(This note is not part of the Order)
This Order makes provision for the valuation for the financial years 1995-96 to 1999-2000 of certain lands and heritages (“the prescribed class of lands and heritages”) occupied by a person for the purposes of generating electricity where—
generation is the sole or principal purpose of the use of the prescribed lands and heritages, or they are principally used in connection with the sale of both electrical power and heat, or the primary source of energy is the burning of refuse; and
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, and the use for generating electricity is not as described in (a) above, 25 megawatts or more, or is 500 kilowatts or more.
The Order applies to generating premises of the Scottish successor electricity companies where generation is the sole or primary use and wind, wave or tidal power is used as the primary source of energy.
The Order provides for the rateable value of the prescribed class of lands and heritages of each undertaking to be calculated on the basis of a certain rate per megawatt of the declared net capacity of the generating plant, namely, £5,810 per megawatt for wind, wave or tidal power generators and £11,620 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 1995-96 (article 4).
The Order also amends certain enactments relating to the valuation of the prescribed lands and heritages and revokes the Order for financial year 1994-95 concerning certain electricity generators (articles 7-10).