Valuation for Rating (Plant and Machinery) (England) Regulations 2000

JurisdictionUK Non-devolved
CitationSI 2000/540
Year2000

2000 No. 540

RATING AND VALUATION, ENGLAND

The Valuation for Rating (Plant and Machinery) (England) Regulations 2000

Made 2nd March 2000

Laid before Parliament 9th March 2000

Coming into force 1st April 2000

The Secretary of State for the Environment, Transport and the Regions, in exercise of the powers conferred on him by section 143(2) of, and paragraph 2(8) of Schedule 6 to, the Local Government Finance Act 19881, and of all other powers enabling him in that behalf, hereby makes the following Regulations:

S-1 Citation, commencement and extent

Citation, commencement and extent

1. These Regulations, which extend to England only, may be cited as the Valuation for Rating (Plant and Machinery) (England) Regulations 2000 and shall come into force on 1st April 2000.

S-2 Prescribed assumptions as to plant and machinery

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

(a) in relation to a hereditament in or on which there is plant or machinery which belongs to any of the classes set out in the Schedule to these Regulations, the prescribed assumptions are that:

(i) any such plant or machinery is part of the hereditament; and

(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.

S-3 Supply of written particulars

Supply of written particulars

3. The valuation officer shall, on being so required in writing by the occupier of any hereditament, supply to him particulars in writing showing what plant and machinery, or whether any particular plant and machinery, has been assumed in pursuance of regulation 2(a) to form part of the hereditament.

S-4 Revocation and savings

Revocation and savings

4.—(1) Subject to paragraph (2), the Valuation for Rating (Plant and Machinery) Regulations 1994 (“the 1994 Regulations”)2are revoked.

(2) The 1994 Regulations shall continue to have effect for the purpose of determining the rateable value of a hereditament for any day before 1st April 2000.

Hilary Armstrong

Minister of State,

Department of the Environment, Transport and the Regions

2nd March 2000

SCHEDULE

Regulation 2

CLASSES OF PLANT AND MACHINERY TO BE ASSUMED TO BE PART OF THE HEREDITAMENT

1 CLASS 1

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 paragraph 1 or 2 of 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–

(a) “transformer” means any plant which changes the pressure or frequency or form of current of electrical power to another pressure or frequency or form of current, except any such plant which forms an integral part of an item of plant or machinery in or on the hereditament for manufacturing operations or trade processes;

(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–

(i) in the case of electrical power, the first distribution board;

(ii) in the case of transmission by shafting or wheels, any shaft or wheel driven directly 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.

1 TABLE 1

TABLE 1

(a) Steam boilers (including their settings) and chimneys, flues and dust or grit catchers used in connection with such boilers; furnaces; mechanical stokers; injectors, jets, burners and nozzles; superheaters; feed water pumps and heaters; economisers; accumulators; deaerators; blow-off tanks; gas retorts and charging apparatus, producers and generators.

(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.

2 CLASS 2

CLASS 2

Plant and machinery specified in Table 2 below (together with the appliances and structures accessory to such plant or machinery and specified in paragraph 2 of the List of Accessories set out below) which is used or intended to be used in connection with services to the hereditament or part of it, other than any such plant or machinery which is in or on the hereditament and is used or intended to be used in connection with services mainly or exclusively as part of manufacturing operations or trade processes.

In this Class, “services” means heating, cooling, ventilating, lighting, draining or supplying of water and protection from trespass, criminal damage, theft, fire or other hazard.

2 (a) GENERAL

TABLE 2

(a) GENERAL

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.

5 (b) HEATING,...

To continue reading

Request your trial

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT