The Electricity Generators (Rateable Values) (Scotland) (No. 2) Order 1991

Prescribed class of lands and heritages

3.  The following class of lands and heritages is hereby prescribed for the purposes of section 6(1) of the 1975 Act, namely any lands and heritages in Scotland occupied by a Company and used or available for use—

(a) for the purposes of generating electricity, where—

(i) such use is the sole or primary use; or

(ii) they are primarily so used or available for use in connection with a scheme for the production for sale of both electrical power and heat; or

(iii) the primary source of energy in such generation is the burning of refuse; and

(b) where the generating plant—

(i) uses wind, wave or tidal power as its primary source of energy; or

(ii) uses water power as its primary source of energy; or

(iii) if its primary source of energy is the burning of refuse and neither paragraph (a)(i) nor paragraph (a)(ii) applies, has a declared net capacity of 25 megawatts or more; or

(iv) has a declared net capacity of 500 kilowatts or more;

provided that, in relation to any lands and heritages in Scotland occupied by a Scottish successor electricity company, paragraph (a)(ii) and (iii) and paragraph (b)(ii), (iii) and (iv) shall not apply.