Citation, commencement and extent

1. —(1) These Regulations may be cited as the Valuation for Rating (Plant and Machinery) (England) (Amendment) Regulations 2022 and come into force on 1st April 2022.

(2) These Regulations extend to England and Wales.

Amendment of the Valuation for Rating (Plant and Machinery) (England) Regulations 2000

2. In Class 1 of the Schedule to the Valuation for Rating (Plant and Machinery) (England) Regulations 2000( 2 ) (classes of plant and machinery to be assumed to be part of the hereditament)—

(a) in the opening words, after “other than excepted plant and machinery” insert “or, in relation to any day before 1st April 2035, excepted renewables plant and machinery or excepted EVCP plant and machinery” ;

(b) after paragraph (d) insert—

“ (e) “ excepted renewables plant and machinery ” means plant and machinery used or intended to be used for the generation, storage, transformation or transmission of power where the sources of energy or technologies relied upon are mainly or exclusively—

(i) biomass;

(ii) biofuels;

(iii) biogas;

(iv) fuel cells;

(v) photovoltaics;

(vi) water (including waves and tides);

(vii) wind;

(viii) solar power;

(ix) geothermal;

(x) heat from air, water or the ground;

(f) “ excepted EVCP plant and machinery ” means plant and machinery which is —

(i) used or intended to be used mainly or exclusively for storage, transformation or transmission of power for an electric vehicle charging point (within the meaning of section 45EA(5) of the Capital Allowances Act 2001 ( 3 ) ); and

(ii) within head (d) or (e) of Table 1 below ” .