Regulation 10 Class E: other hereditaments used for the purpose of generating electricityI1

England and Wales

(1)

Class E consists of any hereditament not falling within class A to D in relation to which the conditions in paragraph (2) are fulfilled.

(2)

The conditions mentioned in paragraph (1) are that—

(a)

the hereditament includes separately identifiable rateable plant and machinery used or available for use for the purpose of generating electricity;

(b)

the generating plant in relation to that rateable plant and machinery uses as its primary source of energy—

(i)

wind;

(ii)

water (including wave or tidal);

(iii)

solar;

(iv)

the burning of biomass;

(v)

the burning of gas from biomass; or

(vi)

the burning of gas from a landfill site; and

(c)

the generating plant in relation to that rateable plant and machinery started to use one of the sources of energy listed in sub-paragraph (b) for the purpose of generating electricity on or after 1st April 2013.

Annotations

Commencement

I1: Reg. 10 in force at 18.2.2013, see reg. 1(1)