The Electricity Generators (Rateable Values) Order 1989

Explanatory Note

(This note is not part of the Order)

By virtue of section 3(1) of Schedule 6 to the Local Government Finance Act 1988, where the Secretary of State so provides by order, hereditaments of a description to be prescribed in the order are not to be valued for non-domestic rating on and after 1st April 1990 on the basis set out in paragraphs 2 to 2B of that Schedule (that is to say, by reference to the rent a hypothetical tenant would pay for the hereditament on an annual basis), but on the basis of prescribed rules.

Article 3 of this Order prescribes hereditaments (other than those which fall to be included on a central rating list by virtue of regulations made under section 53 of the 1988 Act) which are used or available for use wholly or mainly for the purposes of generating electricity by means of plant which has either a generating capacity of 500 kilowatts or more, or uses wind or water power as its primary source of energy.

Article 4 contains rules for ascertaining the rateable value of such hereditaments, by reference to £6,405 per megawatt of declared net capacity of the generating plant in or on the hereditament (where the plant primarily uses wind power) and £12,810 per megawatt of such generating plant in other cases.