Prescribed class of lands and heritages
3.—(1) The following class of lands and heritages is hereby prescribed for the purposes of section 6(1) of the 1975 Act, namely any lands and heritages in Scotland (other than lands and heritages referred to in paragraph (2) below)–
(a)occupied by a Company;
(b)used or available for use for the purposes of generating electricity, where–
(i)such use is the sole or primary use;
(ii)they are primarily so used or available for use in connection with a scheme for the production for sale of both electrical power and heat; or
(iii)the primary source of energy in such generation is the burning of refuse; and
(c)where the generating plant–
(i)uses wind, wave or tidal power as its primary source of energy;
(ii)uses water power as its primary source of energy;
(iii)if its primary source of energy is the burning of refuse and neither sub paragraph (b)(i) nor sub paragraph (b)(ii) above applies, has a declared net capacity of 25 megawatts or more; or
(iv)has a declared net capacity of 500 kilowatts or more,
provided that, in relation to any lands and heritages in Scotland occupied by a Scottish electricity company, sub paragraphs (b)(ii) and (iii) and (c)(ii), (iii) and (iv) above shall not apply.
(2) The lands and heritages referred to in this paragraph are lands and heritages falling within the class prescribed by article 3 of the Electricity Generators (Aluminium) (Rateable Values) (Scotland) Order 2000(1).
(3) For the purpose of determining whether the primary function of the lands and heritages is for the purpose of generating electricity, no account shall be taken of so much of any heat produced in or on the lands and heritages as is produced, other than for the purpose of the generation of electricity.
(4) In this article, references to the primary source of energy in relation to generating plant are to the source of energy used to initiate the generation process on that plant.