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The Non-Domestic Rating (Valuation of Utilities) (Scotland) Order 2005

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Electricity Generation

2.—(1) Any lands and heritages which would (apart from this Order) be treated as justifying separate entries in two or more valuation rolls shall be treated for all purposes of the Valuation Acts as justifying only one entry in the valuation roll for South Lanarkshire if they are–

(a)lands and heritages occupied by a Company and wholly or mainly used for the purposes of the generation of electricity or for ancillary purposes; or

(b)lands and heritages occupied by a Company and wholly or mainly used or available for use for the purposes of the generation of electricity or for ancillary purposes, where–

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

(ii)the primary source of energy in such generation is either the burning of refuse, or the use of wind, wave, water or tidal power.

(2) In this article–

  • “a Company”–

    (a)

    for the purposes of paragraph (1)(a) means a Scottish electricity company; and

    (b)

    for the purposes of paragraph (1)(b) means any person carrying on an undertaking and includes a Scottish electricity company;

  • “Scottish electricity company” means–

    (a)

    Scottish Power UK plc;

    (b)

    Scottish and Southern Energy plc;

    (c)

    British Energy Generation (UK) Limited;

    (d)

    Scottish Power Generation Limited; or

    (e)

    SSE Generation Limited; and

  • “undertaking” means an undertaking for the generation of electricity.

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