Statutory Instrument 1991 No. 475

The Non-Domestic Rating (Electricity Generators) Regulations 1991

---

© Crown Copyright 1991

Statutory Instruments printed from this website are printed under the superintendence and authority of the Controller of HMSO being the Queen's Printer of Acts of Parliament.

The legislation contained on this web site is subject to Crown Copyright protection. It may be reproduced free of charge provided that it is reproduced accurately and that the source and copyright status of the material is made evident to users.

It should be noted that the right to reproduce the text of Statutory Instruments does not extend to the Queen's Printer imprints which should be removed from any copies of the Statutory Instrument which are issued or made available to the public. This includes reproduction of the Statutory Instrument on the Internet and on intranet sites. The Royal Arms may be reproduced only where they are an integral part of the original document.

The text of this Internet version of the Statutory Instrument has been prepared to reflect the text as it was Made. A print version is also available and is published by The Stationery Office Limited as the The Non-Domestic Rating (Electricity Generators) Regulations 1991, ISBN 0110134753. The print version may be purchased by clicking here. Braille copies of this Statutory Instrument can also be purchased at the same price as the print edition by contacting TSO Customer Services on 0870 600 5522 or e-mail:customer.services@tso.co.uk.

Further information about the publication of legislation on this website can be found by referring to the Frequently Asked Questions.

To ensure fast access over slow connections, large documents have been segmented into "chunks". Where you see a "continue" button at the bottom of the page of text, this indicates that there is another chunk of text available.

1991 No. 475

RATING AND VALUATION

The Non-Domestic Rating (Electricity Generators) Regulations 1991

The Secretary of State for the Environment as respects England and the Secretary of State for Wales as respects Wales, in exercise of the powers conferred on them by section 64(3)(a) of the Local Government Finance Act 1988^[1], and of all other powers enabling them in that behalf, hereby make the following Regulations:

    1.    These Regulations may be cited as the Non-Domestic Rating (Electricity Generators) Regulations 1991 and shall come into force on 1st April 1991.

    2.—(1)  This regulation applies to a non-domestic hereditament (other than a hereditament which falls, by virtue of regulations made under section 53 of the Local Government Finance Act 1988^[2], to be shown on a central rating list)—
 (a) which is used or available for use for the purposes of generating electricity, where—
 (i) such use is its primary function; or
 (ii) its primary function is in connection with a scheme for the production for sale of both electrical power and heat; or
 (iii) its primary source of energy is the burning of refuse;
and fuel used for the generation of electricity is also won and worked or produced on the hereditament; and
 (b) in relation to which 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) which would, apart from these Regulations, be treated as a single hereditament.

    (2)  So much of a hereditament to which this regulation applies as consists of—
 (a) land,
 (b) plant, or
 (c) buildings
used for the purposes of the winning and working or production of fuel used for the generation of electricity, shall be treated as a separate hereditament.

Michael Heseltine

Secretary of State for the Environment

5th March 1991

David Hunt

Secretary of State for Wales

5th March 1991

These Regulations provide for the treatment, for the purposes of non-domestic rating, of certain hereditaments used for the generation of electricity. They provide for so much of certain hereditaments as consist of land, plant or buildings used for the winning and working or production of fuel used in the generation of electricity on the hereditament to be treated as hereditaments separate from the remainder.

[1] 1988 c. 41. back

[2] Section 53 is amended by the Local Government and Housing Act 1989 (c. 42), Schedule 5, paragraph 29. back