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The Non-Domestic Rates (Renewable Energy Generation Relief) (Scotland) Regulations 2010

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2.  In these Regulations:—

“the 1975 Act” means the Local Government (Scotland) Act 1975(1);

“electronic communication” has the meaning given to it in section 15(1) of the Electronic Communications Act 2000(2);

“lands and heritages” has the meaning prescribed by and under section 42 of the Lands Valuation (Scotland) Act 1854(3);

“local authority” means the rating authority for the area in which the lands and heritages are situated;

“rateable value” means the rateable value entered in the valuation roll for that date in respect of the applicable lands and heritages and includes a rateable value so entered with retrospective effect;

“renewable heat or power” means heat or power produced from the following sources—

(a)

biomass;

(b)

biofuels;

(c)

fuel cells;

(d)

photovoltaics;

(e)

water (including waves and tides, but excluding production from the pumped storage of water);

(f)

wind;

(g)

solar power;

(h)

geothermal sources;

but heat or power produced by a combined heat and power system is not renewable unless that system uses only sources of energy described in sub-paragraphs (a) to (h) and has an electrical capacity of 50 kilowatts or less; and

“valuation roll” means the roll made up under section 1 of the 1975 Act(4).

(1)

c.30.

(2)

c.7, which is relevantly amended by the Communications Act 2003 (c.21), Schedule 17, paragraph 158.

(3)

c.91; section 42 was relevantly amended by the Local Government etc. (Scotland) Act 1994(c.39) (“the 1994 Act”), section 152.

(4)

Section 1 was repealed in part by the 1994 Act, Schedule 14 and the Local Government and Rating Act 1997 (c.29), Schedule 4.

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