http://www.legislation.gov.uk/ssi/2000/86/article/1/made
The Electricity Generators (Rateable Values) (Scotland) Order 2000
Wind power
King's Printer for Scotland
2016-08-25
RATING AND VALUATION
This Order makes provision for the valuation for each of the financial years 2000 01 to 2004 05 of certain lands and heritages (article 3) 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, where the declared net capacity is 500 kilowatts or more or, where refuse is burned and the use for generating electricity is not as described in (a) above, 25 megawatts or more.
The Electricity Generators (Rateable Values) (Scotland) Order 2000
The Non-Domestic Rating (Valuation of Utilities) (Scotland) Revocation Order 2005
art 2 Schedule
Citation and commencement1
This Order may be cited as the Electricity Generators (Rateable Values) (Scotland) Order 2000 and shall come into force on 1st April 2000.