The Electricity Generators (Rateable Values) (Scotland) Order 2000
This Order makes provision for the valuation for each of the financial years 2000 01 to 2004 05 of certain lands and heritages (article 3) occupied by a person for the purposes of generating electricity where–generation is the sole or principal purpose of the use of the prescribed lands and heritages, or they are principally used in connection with the sale of both electrical power and heat, or the primary source of energy is the burning of refuse; andthe generating plant uses wind, wave, tidal or water power as its primary source of energy, where the declared net capacity is 500 kilowatts or more or, where refuse is burned and the use for generating electricity is not as described in (a) above, 25 megawatts or more.