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The Electricity Generators (Rateable Values) Order 1989
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Rateable values
4.—(1) In the case of a hereditament to which this Order applies, paragraphs 2 to 2B of Schedule 6 to the Local Government Finance Act 1988(1) shall not apply, and its rateable value shall be an amount equal to the sum of either—
(a)£6,405 per megawatt of the declared net capacity of the generating plant (where the primary source of energy used by the plant is wind power), or
(b)£12,810 per megawatt of its declared net capacity (in any other case),
expressed in each case to the nearest hundredth part of a megawatt.
(2) Where (apart from this paragraph) any rateable value determined under paragraph (1) 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.
(1)
Paragraph 2 is amended and paragraphs 2A and 2B inserted by paragraph 38(3) to (11) of Schedule 5 to the Local Government and Housing Act 1989.
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