Explanatory note

Paragraph 3 of Part III of Schedule 12 to the Rates (Northern Ireland) Order 1977 lists the classes of plant and machinery which are deemed to be part of a hereditament for the purposes of valuation for rating. This Order amends paragraph 3 of Part III of Schedule 12 in respect of the various classes of plant and machinery listed therein to provide that to the extent that the plant or machinery has microgeneration capacity (as defined in the Order) that capacity is not taken into account in a valuation for rating purposes.