Explanatory note
(This note is not part of the Order)
This order amends three orders made under the Local Government Finance Act 1988 which provide for rateable values effective on and after 1st April 1990 to be entered in local rating lists in respect of electricity generating plant, and in central rating lists in relation to certain hereditaments occupied by British Gas plc, and by companies engaged in the generation and distribution of electricity.
Article 2 amends the British Gas plc (Rateable Values) Order 1989 to correct an error in the formula by reference to which the value of gas hereditaments in Wales will be calculated in such years beginning on and after 1st April 1992.
Article 3 amends the Schedule to the Electricity Supply Industry (Rateable Values) Order 1989 to specify rateable values in relation to electricity hereditaments occupied in England and in Wales by National Power plc and Nuclear Electric plc, and in England by Scottish Power plc.
Article 4 amends the Electricity Generators (Rateable Values) Order 1989 so that generators operated by tidal power are rated on the same basis as generators operated by wind power, and generators used or available for use in connection with combined heat and power schemes, or which burn refuse as their primary source of energy, are rated by reference to their capacity.