2022 No. 405
The Valuation for Rating (Plant and Machinery) (England) (Amendment) Regulations 2022
Made
Laid before Parliament
Coming into force
The Secretary of State, in exercise of the powers conferred by section 143(2) of, and paragraph 2(8) of Schedule 6 to, the Local Government Finance Act 19881, makes the following Regulations.
Citation, commencement and extent1
1
These Regulations may be cited as the Valuation for Rating (Plant and Machinery) (England) (Amendment) Regulations 2022 and come into force on 1st April 2022.
2
These Regulations extend to England and Wales.
Amendment of the Valuation for Rating (Plant and Machinery) (England) Regulations 20002
In Class 1 of the Schedule to the Valuation for Rating (Plant and Machinery) (England) Regulations 20002 (classes of plant and machinery to be assumed to be part of the hereditament)—
a
in the opening words, after “other than excepted plant and machinery” insert “or, in relation to any day before 1st April 2035, excepted renewables plant and machinery or excepted EVCP plant and machinery”
;
b
after paragraph (d) insert—
e
“excepted renewables plant and machinery” means plant and machinery used or intended to be used for the generation, storage, transformation or transmission of power where the sources of energy or technologies relied upon are mainly or exclusively—
i
biomass;
ii
biofuels;
iii
biogas;
iv
fuel cells;
v
photovoltaics;
vi
water (including waves and tides);
vii
wind;
viii
solar power;
ix
geothermal;
x
heat from air, water or the ground;
f
“excepted EVCP plant and machinery” means plant and machinery which is —
i
used or intended to be used mainly or exclusively for storage, transformation or transmission of power for an electric vehicle charging point (within the meaning of section 45EA(5) of the Capital Allowances Act 20013); and
ii
within head (d) or (e) of Table 1 below
Signed by authority of the Secretary of State for Levelling Up, Housing and Communities
(This note is not part of the Regulations)