2006 No. 180
RATING AND VALUATION
The Valuation and Rating (Exempted Classes) (Scotland) Order 2006
Made 28th March 2006
Coming into force 1st April 2006

The Scottish Ministers, in exercise of the powers conferred by section 1 of the Valuation and Rating (Exempted Classes) (Scotland) Act 1976 and of all other powers enabling them in that behalf, and having consulted with such associations of local authorities or associations of persons as appeared to them to be concerned and with such local authorities and persons with whom consultation appeared to them to be desirable in accordance with section 1(6) of that Act, hereby make the following Order, a draft of which has been laid before and approved by resolution of the Scottish Parliament:
1976 c. 64; section 1 was amended by the Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47), section 34 and Schedule 6. The functions of the Secretary of State were transferred to the Scottish Ministers by virtue of section 53 of the Scotland Act 1998 (c. 46).

1 Citation and commencement
This Order may be cited as the Valuation and Rating (Exempted Classes) (Scotland) Order 2006 and shall come into force on 1st April 2006.

2 Interpretation
In this Order, “generating station” means a generator or generators used for the sole purpose of the production of electricity together with any associated apparatus and works so far as lying seaward of the low water mark of ordinary spring tides.

3 Exempted lands and heritages
No lands and heritages consisting of a generating station shall be entered in the valuation roll.
GEORGE LYON Authorised to sign by the Scottish Ministers St Andrew’s House, Edinburgh 28th March 2006

(This note is not part of the Order)
This Order provides for the exemption from rating of offshore electricity generation facilities.