art 5 Rateable Value
(1) Article 6 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 such use is its sole or primary function and (b) the generating plant either — (i) uses wind, tidal or water power as its primary source of energy; or (ii) has a declared net capacity of 500 kilowatts or more. (3) In determining whether the primary function of a hereditament is for the purpose of generating electricity, no account shall be taken of so much of any heat produced in or on the hereditament as is produced other than for the purposes of the generation of electricity.