RATING AND VALUATION Citation, commencement and date of effect 1 1 This Order may be cited as the Electricity Generators (Rateable Values) (Scotland) Order 1994 and shall come into force on the day after the day on which it is made. 2 This Order shall have effect as from 1st April 1994 . Interpretation 2 1 In this Order, unless the context otherwise requires– “the 1975 Act ” means the Local Government (Scotland) Act 1975; “ the assessor ” means the assessor for a valuation area; “ a Company ” means any person carrying on an undertaking and includes a Scottish successor electricity company; “declared net capacity”, in relation to generating plant, means the highest generation of electricity (at the main alternator terminals), expressed to the nearest 100th part of a megawatt, which can be maintained indefinitely without causing damage to the plant, less so much of that capacity as is consumed by the plant; “financial year” means the period of twelve months beginning with 1st April; “generating plant”, in relation to any lands or heritages, means plant in or on the lands and heritages which is used or available for use for the purposes of generating electricity; “non-domestic water rate” shall be construed in accordance with the provisions of section 40 of the Water (Scotland) Act 1980 ; “prescribed class of lands and heritages” means the class of lands and heritages prescribed for the purposes of section 6(1) of the 1975 Act in article 3 of this Order; “rating area” means the area of an islands or district council; “Scottish successor electricity company” means– Scottish Power plc.; or Scottish Hydro-Electric plc.; or Scottish Nuclear Limited; “undertaking” means an undertaking for the generation of electricity; and “valuation area” means the area of a regional or islands council. 2 Any reference in this Order to– a lands and heritages occupied by a Company includes a reference to lands and heritages which, if unoccupied, are owned by that Company; and b lands and heritages used for any purpose includes a reference to lands and heritages which are unused but in relation to which it appears that, when next in use, they will be used for such a purpose. Prescribed class of lands and heritages 3 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 occupied by a Company and used or available for use– a for the purposes of generating electricity, where– i such use is the sole or primary use; or 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 b where the generating plant– i uses wind, wave or tidal power as its primary source of energy; or ii uses water power as its primary source of energy; or iii if its primary source of energy is the burning of refuse and neither paragraph (a)(i) nor paragraph (a)(ii) 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 successor electricity company, paragraph (a)(ii) and (iii) and paragraph (b)(ii), (iii) and (iv) shall not apply. Non-domestic water rate 4 The non-domestic water rate shall not be leviable in respect of the prescribed class of lands and heritages in respect of the financial year 1994-95. Rateable values for financial year 1994-95 5 1 For the purposes of section 6(1) of the 1975 Act, the rateable value of any prescribed class of lands and heritages occupied by a Company for the financial year 1994-95 shall be an amount equal to the product of either– a £5,625 per megawatt of the declared net capacity of the generating plant (where the primary source of energy used for the plant is wind, wave or tidal power); or b £11,250 per megawatt of its declared net capacity (in any other case). 2 Where (apart from this paragraph) any rateable value determined under paragraph (1) above would include a fraction of a pound– a the fraction shall be made up to one pound if it would exceed 50p; and b the fraction shall be ignored if it would be 50p or less. Apportionment of rateable values 6 Where an undertaking carried on by a Company in the financial year 1994-95 consists of or comprises lands and heritages in two or more rating areas which fall within the prescribed class of lands and heritages, the rateable value determined in accordance with article 5 shall be apportioned among the local authorities for the rating areas concerned in the proportion which the area of the prescribed lands and heritages in each rating area in that financial year bears to the total area of the prescribed lands and heritages of the undertaking in that financial year. Supplementary 7 Where the undertaking carried on by a Company in the financial year 1994-95 consists of or comprises lands and heritages in any valuation area which fall within the prescribed class of lands and heritages, the assessor for that area shall– a determine the rateable value of such lands and heritages in accordance with article 5; and b where the undertaking consists of or comprises such lands and heritages in two or more rating areas within that valuation area, apportion that value in accordance with article 6. Amendment of enactments 8 The following amendments shall be made to the enactments specified in articles 9 and 10 below in their relation to the valuation of the prescribed class of lands and heritages for the financial year 1994-95. 9 In section 6(1) of the Valuation and Rating (Scotland) Act 1956 , after the words “this Act”, there shall be inserted the words “and to any Order made by the Secretary of State under section 6 of the Local Government (Scotland) Act 1975”. 10 1 Section 2(1)(c) of the 1975 Act shall be amended by inserting at the end the following:– iii upon their ceasing to be lands and heritages within the class of lands and heritages prescribed in the Electricity Generators (Rateable Values) (Scotland) Order 1994 (hereinafter in this Act referred to as “the 1994 Order”); . 2 After paragraph (g) of section 2(1) of that Act there shall be inserted the following paragraphs:– gg by deleting therefrom, with effect from 1st April 1994, any lands and heritages within the class of lands and heritages prescribed in the 1994 Order which were entered in the roll before the date of coming into force of that Order; ggg by entering therein, with effect from 1st April 1994, in relation to each Company as defined in the 1994 Order, any lands and heritages within the class of lands and heritages prescribed in that Order together with the rateable values determined and, where appropriate, apportioned by the assessor in accordance with articles 5, 6 and 7 of that Order; . 3 In section 37(1) of that Act, at the end of the definition of “material change of circumstances” , there shall be inserted the following:– “and, in the case of lands and heritages within the class of lands and heritages prescribed in the 1994 Order, any change in the declared net capacity of the generating plant in or on those lands and heritages within the meaning of that Order;”. Revocation 11 The Electricity Generators (Rateable Values) (Scotland) Order 1993 is hereby revoked. Allan Stewart Parliamentary Under Secretary of State, Scottish Office St Andrew’s House, Edinburgh 29th July 1994