http://www.legislation.gov.uk/uksi/1994/2072/article/1/made

The Electricity Generators (Rateable Values) (Scotland) Order 1994

Business rates

King's Printer of Acts of Parliament

2015-03-03

RATING AND VALUATION

This Order makes provision for the valuation for the financial year 1994-95 of certain lands and heritages (“the prescribed class of lands and heritages”) occupied by a person for the purposes of generating electricity where–generation is the sole or principal purpose of the use of the prescribed lands and heritages, or they are principally used in connection with the sale of both electrical power and heat, or the primary source of energy is the burning of refuse; andthe generating plant uses wind, wave, tidal or water power as its primary source of energy, or the declared net capacity is, where refuse is burned, and the use for generating electricity is not as described in (a) above, 25 megawatts or more, or is 500 kilowatts or more.