The National Assembly for Wales makes the following Regulations in exercise of the powers conferred on the Secretary of State by section 143(2) of, and paragraph 2(8) of Schedule 6 to, the Local Government Finance Act 1988[1], and of all other powers enabling the Secretary of State in that behalf, and now vested in the National Assembly for Wales: Application, citation and commencement 1. These Regulations, which apply to Wales only, may be cited as the Valuation for Rating (Plant and Machinery) (Wales) Regulations 2000 and shall come into force on 1st April 2000. Prescribed assumptions as to plant and machinery 2. For the purpose of determining the rateable value of a hereditament for any day on or after 1st April 2000, in applying the provisions of sub-paragraphs (1) to (7) of paragraph 2 of Schedule 6 to the Local Government Finance Act 1988 -
(ii) the value of any other plant and machinery has no effect on the rent to be estimated as required by paragraph 2(1); and
(b) in relation to any other hereditament, the prescribed assumption is that the value of any plant or machinery has no effect on the rent to be so estimated.
Supply of written particulars CLASS 1 Plant and machinery (other than excepted plant and machinery) specified in Table 1 below (together with any of the appliances and structures accessory to such plant or machinery and specified in the List of Accessories set out below) which is used or intended to be used mainly or exclusively in connection with the generation, storage, primary transformation or main transmission of power in or on the hereditament. In this Class -
(b) "primary transformation of power" means any transformation of electrical power by means of a transformer at any point in the main transmission of power; (c) "main transmission of power" means all transmission of power from the generating plant or point of supply in or on the hereditament up to and including -
(ii) in the case of transmission by shafting or wheels, any shaft or wheel driven direction from the prime mover; (iii) in the case of hydraulic or pneumatic power, the point where the main supply ceases, excluding any branch service piping connected with such main supply; (iv) in a case where, without otherwise passing beyond the limits of the main transmission of power, power is transmitted to another hereditament, the point at which the power passes from the hereditament; and
(d) "excepted plant and machinery" means plant and machinery on a hereditament used or intended to be used for the generation, storage, transformation or transmission of power, where the power is mainly or exclusively for distribution for sale to consumers.
TABLE 1
(b) Steam engines; steam turbines, gas turbines; internal combustion engines; hot-air engines; barring engines. (c) Continuous and alternating current dynamos; couplings to engines and turbines; field exciter gear; three-wire or phase balancers. (d) Storage batteries with stands and insulators, regulating switches, boosters and connections forming part of any such equipment. (e) Static transformers; auto transformers; motor generators; motor converters; rotary converters; transverters; rectifiers; phase converters; frequency changers. (f) Cables and conductors; switchboards, distribution boards, control panels and all switchgear and other apparatus on any such equipment. (g) Water wheels; water turbines; rams; governor engines; penstocks; spillways; surge tanks; conduits; flumes; sluice gates. (h) Pumping engines for hydraulic power; hydraulic engines; hydraulic intensifiers; hydraulic accumulators. (i) Air compressors; compressed air engines. (j) Windmills. (k) Shafting, couplings, clutches, worm-gear, pulleys and wheels. (l) Steam or other motors which are used or intended to be used mainly or exclusively for driving any of the plant and machinery falling within this Class. (m) Aero-generators; wind turbines. (n) Solar cells; solar panels.
CLASS 2
Any of the plant and machinery specified in Table 1 and any motors which are used or intended to be used mainly or exclusively for driving any of the plant and machinery falling within paragraphs (b) to (f) of this Table. (b) HEATING, COOLING AND VENTILATING
(ii) Headers and manifolds; steam pressure reducing valves; calorifiers; radiators; heating panels; hot-air furnaces with distributing ducts and gratings. (iii) Gas pressure regulators; gas burners; gas heaters and radiators and the flues and chimneys used in connection with any such equipment. (iv) Plug-sockets and other outlets; electric heaters. (v) Refrigerating machines. (vi) Water screens; water jets. (vii) Fans and blowers. (viii) Air intakes, channels, ducts, gratings, louvres and outlets. (ix) Plant for filtering, washing, drying, warming, cooling, humidifying, deodorising and perfuming, and for the chemical and bacteriological treatment of air. (x) Pipes and coils when used for causing or assisting air movement.
(c)
LIGHTING
(ii) Plug-sockets and other outlets; electric lamps.
(d)
DRAINING
LIST OF ACCESSORIES
(ii) steam-condensing plant, compressors, exhausters, storage cylinders and vessels, fans, pumps and ejectors, ash-handling apparatus; (iii) travellers and cranes; (iv) oiling systems; earthing systems; cooling systems; (v) pipes, ducts, valves, traps, separators, filters, coolers, screens, purifying and other treatment apparatus, evaporators, tanks, exhaust boxes and silencers, washers, scrubbers, condensers, air heaters and air saturators; (vi) shafting supports, belts, ropes and chains; (vii) cables, conductors, wires, pipes, tubes, conduits, casings, poles, supports, insulators, joint boxes and end boxes; (viii) instruments and apparatus attached to the plant and machinery, including computers, meters, gauges, measuring and recording instruments, automatic or programmed controls, temperature indicators, alarms and relays.
CLASS 3
In this paragraph 'relevant equipment' means -
(ii) sleepers, settings and fittings; (iii) buffers, cross-overs and points; (iv) power wire supports and power wire gantries; (v) signal gantries; and (vi) barriers, gates and crossings.
(b) lifts, elevators, hoists, escalators and travelators;
(ii) used or intended to be used in connection with such transmission, distribution or supply,
other than such items or parts of such items which are or are comprised in equipment which is used or intended to be used mainly or exclusively for switching or transforming electricity;
(ii) "processing of communications signals" means the conversion of one form of communications signal to another form, or the routing of communications signals by switching; (iii) "equipment used mainly for the processing of communications signals" includes
- that part of any associated cable, fibre, wire or conductor which extends from the last distribution or termination frame or junction to the point of conversion or switching;
(f) poles, posts, towers, masts, mast radiators, pipes, ducts and conduits and any associated supports and foundations, used or intended to be used in connection with any of the items included within (e) above;
(ii) a pipe-line which forms part of the equipment of, and is wholly situated within, relevant premises;
together with any relevant equipment occupied with the pipe-line; and where a pipe-line forms part of the equipment of and is situated partly within and partly outside, relevant premises, excluding -
but not excluding so much of the pipe-line as comprises the first or, as the case may be, last, control valve.
(ii) valves and flow regulators; (iii) meters, pumps and air compressors (including the motors comprised in any such equipment,) and (iv) apparatus for affording cathodic protection to a pipe or system of pipes;
(ii) "mine" and "quarry" have the same meanings as in the Mines and Quarries Act 1954[5]; (iii) "mineral field" means an area comprising an excavation being a well or bore-hole or a well and bore-hole combined, or a system of such excavations, used for the purpose of pumping or raising brine or oil or extracting natural or landfill gas, and so much of the surface (including buildings, structures and works thereon) surrounding or adjacent to the excavation or system as is occupied, together with the excavation or system, for the purpose of the working of the excavation or system; (iv) a "natural gas storage or processing facility" includes premises used or intended to be used mainly or exclusively for the processing, storage or changing the pressure of natural gas; (v) "petroleum storage depot" means premises used primarily for the storage of petroleum or petroleum products (including chemicals derived from petroleum) or of materials used in the manufacture of petroleum products (including chemicals derived from petroleum);
(h) dock gates, lock gates and caissons.
CLASS 4
(b) any part of any such item which does not form an integral part of such item as a building or structure or as being in the nature of a building or structure; (c) so much of any refractory or other lining forming part of any plant or machinery as is customarily renewed by reason of normal use at intervals of less than fifty weeks; (d) any item in Table 4 the total cubic capacity of which (measured externally and excluding foundations, settings, supports and anything which is not an integral part of the item) does not exceed four hundred cubic metres and which is readily capable of being moved from one site and re-erected in its original state on another without the substantial demolition of any surrounding structure.
TABLE 3
Masts (including guy ropes) and towers for radar or communications signals. (This note does not form part of the Regulations.) These Regulations revoke, with effect from 1st April 2000, the Valuation for Rating (Plant and Machinery) Regulations 1994 and replace them with provisions reflecting recommendations contained in the Report of the Expert Advisory Committee chaired by Mr Derek Wood CBE QC (Cm 4283). The Committee reviewed the rating of plant and machinery with a view to updating and harmonising it throughout the United Kingdom. The Regulations, which apply to Wales only, specify the plant and machinery which is to be assumed from 1st April 2000 to be part of a hereditament for the purposes of valuation for non-domestic rating. Notes: [1] 1988 c.41. Paragraph 2(8) of Schedule 6 was amended by paragraph 38(8) of Schedule 5 to the Local Government and Housing Act 1989 (c.42). See section 146(6) for the definition of 'prescribed'. These powers are devolved, in relation to Wales, to the National Assembly for Wales by the National Assembly for Wales (Transfer of Functions) Order 1999 (S.I. 1999/672); see the reference to the Local Government Finance Act 1988 in Schedule 1.back [2] S.I. 1994/2680, which continues in effect the Valuation for Rating (Plant and Machinery) Regulations 1989 (S.I. 1989/441) in relation to any day before 1st April 1995.back
|