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The Valuation for Rating (Plant and Machinery) (Scotland) Regulations 2000

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Citation and commencement

1.  These Regulations may be cited as the Valuation for Rating (Plant and Machinery) (Scotland) Regulations 2000 and shall come into force on 1st April 2000.

Prescribed classes of plant and machinery

2.  The classes of plant and machinery set out in the Schedule to these Regulations are hereby prescribed for the purposes of the definition of “lands and heritages” in section 42 of the Lands Valuation (Scotland) Act 1854.


3.  The Valuation for Rating (Plant and Machinery) (Scotland) Regulations 1994(1) are revoked.

Jack McConnell

A member of the Scottish Executive

St Andrew’s House,


9th March 2000

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