Search Legislation

The Valuation for Rating (Plant and Machinery) (Scotland) Amendment Regulations 2008

What Version

 Help about what version
  • Latest available (Revised)
  • Original (As made)

Opening Options

 Help about opening options

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

Citation and commencement

1.  These Regulations may be cited as the Valuation for Rating (Plant and Machinery) (Scotland) Amendment Regulations 2008 and come into force on 1st January 2009.

Amendment of the Valuation for Rating (Plant and Machinery) (Scotland) Regulations 2000

2.—(1) The Valuation for Rating (Plant and Machinery) (Scotland) Regulations 2000(1) are amended in accordance with the following paragraphs.

(2) After regulation 2 insert–

Definition of microgeneration capacity

2A.(1) In these Regulations, “microgeneration capacity” means the capacity of plant or machinery to generate electricity or to produce heat where–

(a)in generating electricity or as the case may be producing heat, the plant or machinery relies wholly or mainly on a source of energy or a technology specified in paragraph (2); and

(b)the capacity of the plant or machinery to generate electricity or as the case may be to produce heat does not exceed the capacity specified in paragraph (3).

(2) The sources of energy and technology referred to in paragraph (1)(a) are–

(a)biomass;

(b)biofuels;

(c)fuel cells;

(d)photovoltaics;

(e)water (including waves and tides);

(f)wind;

(g)solar power;

(h)geothermal sources;

(i)heat from air, water or the ground; and

(j)combined heat and power systems.

(3) The capacity referred to in paragraph (1)(b) is–

(a)in relation to the generation of electricity, 50 kilowatts;

(b)in relation to the production of heat, 45 kilowatts thermal..

(3) In Class 1 of the Schedule, for “ (other than excepted plant and machinery)” substitute–

  • (except to the extent that plant and machinery has microgeneration capacity and excluding excepted plant and machinery).

(4) In Class 2 of the Schedule, at the beginning for “Plant” substitute–

  • Except to the extent that plant or machinery has microgeneration capacity, plant.

(5) In Class 3 of the Schedule, at the beginning for “The following items:–” substitute–

  • Except to the extent that they have microgeneration capacity, the following items:–.

(6) In Class 4 of the Schedule, after (b) insert–

(ba)so much of any item as has microgeneration capacity;.

JOHN SWINNEY

A member of the Scottish Executive

St Andrew’s House,

Edinburgh

5th November 2008

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Executive Note

Executive Note sets out a brief statement of the purpose of a Scottish Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Scottish Statutory Instrument accessible to readers who are not legally qualified and accompany any Scottish Statutory Instrument or Draft Scottish Statutory Instrument laid before the Scottish Parliament from July 2005 onwards.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as made version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources