Explanatory note

These Regulations amend the Valuation for Rating (Plant and Machinery) (Scotland) Regulations 2000 (“the principal Regulations”). The principal Regulations prescribe the plant and machinery which is to be assumed to be part of lands and heritages for the purposes of valuation for non-domestic rating.

Regulation 2(2) of these Regulations inserts a definition of “microgeneration capacity” into the principal Regulations. Regulation 2(3) to (6) amends the Schedule to the principal Regulations in respect of Classes 1 to 4. To the extent that plant or machinery has microgeneration capacity, it is not relevant for the purposes of valuation.