Scottish Government

Dear Sir/Madam

THE VALUATION AND RATING (EXEMPTED CLASSES) (SCOTLAND) ORDER 2005

I am writing to you about legislation for the exemption of offshore windfarms. The attached draft Order will exempt all offshore windfarms from valuation and payment of non-domestic rates. This will harmonise rating practice with England, Wales and Northern Ireland.

I would be grateful if you could let me have any comments on the attached draft Order no later than close of business on Friday 16 September. Copies of the draft Order have also been sent to those listed in the attached annex. In the meantime if you should have any queries please do not hesitate to contact me on 0131 244 7025.

Yours sincerely

Ian Duncan

ANNEX

List of Consultees

Blair McKellar, Gerald Eve
Dumfries and Galloway Council
Scottish Assessors Association
Scottish Renewables Forum
The Convention of Scottish Local Authorities
The Institute of Revenues Rating and Valuation
The Northern Ireland Office
The Office of the Deputy Prime Minister
The Valuation and Lands Agency
The Valuation Office Agency
The Welsh Assembly Government