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Non-Domestic Rates: Valuation

Volume 495: debated on Tuesday 30 June 2009

To ask the Chancellor of the Exchequer with reference to the answer to the hon. Member for Brentwood and Ongar of 28 October 2008, Official Report, column 888W, on non-domestic rates: valuation, whether (a) micro wind turbines and (b) small-scale solar or photovoltaic cells will be (i) liable, (ii) valued and (iii) taxed for business rates as part of the 2010 revaluation process. (258480)

Micro generation plant and machinery, including micro wind turbines and small-scale solar or photovoltaic cells, installed on or before 31 March 2010 are, in principle, liable to be included in the revalued rateable values due to come into force on 1 April 2010.

In practical terms, very basic micro generation plant, particularly small micro wind turbines and small-scale solar or photovoltaic cells, add very little if any to the annual rental value of a property and will therefore have negligible impact on the rateable value even when rateable.