# The Non-Domestic Rating (Renewable Energy Projects) Regulations 2013, Regulation 10: Class E: other hereditaments used for the purpose of generating electricity

Extent: E+W

(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.

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Source: https://www.legislation.gov.uk/uksi/2013/108/regulation/10 (the official version)
Page: https://openlegislation.uk/non-domestic-rating-renewable-energy-projects-regulations-2013/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.