PART IIELECTRICITY GENERATION: LOCAL LISTS
Application
5.—(1) This article applies to the class of hereditaments in relation to which the conditions in paragraph (2) are fulfilled.
(2) The conditions mentioned in paragraph (1) are that—
(a)the hereditament comprises land, plant or buildings used or available for use for the purpose of generating electricity, where—
(i)such use is its sole or primary function; or
(ii)its primary function is in connection with a scheme for the pr4duction for sale of both electrical power and heat; or
(iii)its primary source of energy is the burning of refuse; and
(b)the generating plant—
(i)uses wind, tidal or water power as its primary source of energy; or
(ii)if its primary source of energy is the burning of refuse and neither paragraph (i) nor paragraph (ii) of sub-paragraph (a) applies, has a declared net capacity of 25 megawatts or more; or
(iii)has a declared net capacity of 500 kilowatts or more; and
(c)the hereditament does not fall to be shown in a central rating list.
Rateable values
6.—(1) In the case of a hereditament falling within the class to which article 5(1) applies, paragraphs 2 to 2B(a) of Schedule 6 to the Act shall not apply and its rateable value in any year beginning on or after 1st April 1995 shall be an amount equal—
(a)where the primary source of energy used by the plant is wind or tidal power, to £5,810 per megawatt of the declared net capacity of the generating plant, or
(b)in any other case, to £11,620 per megawatt of its declared net capacity.
(2) In sub-paragraphs (a) and (b) above, amounts in megawatts shall be expressed to the nearest hundredth part of a megawatt.