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Valuation (Electricity) Order (Northern Ireland) 2003

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3.—(1) This Article applies to the class of hereditaments in relation to which the conditions in paragraph (2) are fulfilled.

(2) The conditions mentioned in paragraph (1) are that –

(a)the hereditament is occupied by a holder of a licence or exemption where the licence or exemption authorises the holder to generate electricity but not to supply or (in the case of a licence) to transmit electricity;

(b)the hereditament comprises land, plant or buildings used or available for use for the purpose of generating electricity,

where –

(i)such use is its sole or primary function; or

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

(c)the generating plant –

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

(ii)has a declared net capacity of 100 kilowatts or more, or, in a case where its primary source of energy is the burning of refuse and sub-paragraph (b)(i) does not apply, a declared net capacity of 25 megawatts or more.

(3) In determining whether the primary function of a hereditament is for the purpose of generating electricity, no account shall be taken of so much of any heat produced in or on the hereditament as is produced other than for the purpose of the generation of electricity.

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