The Valuation for Rating (Plant and Machinery) (Scotland) Amendment Regulations 2008 No. 360

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