CLASS 1N.I.
Plant and machinery [F1(except to the extent that plant and machinery has microgeneration capacity and excluding excepted plant and machinery)] specified in Table 1 (together with any of the appliances and structures accessory to such plant or machinery and specified in the List of Accessories) 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.
F1 Words in Sch. 12 Pt. III para. 3 substituted (1.4.2012) by The Rates (Microgeneration) Order (Northern Ireland) 2012 (S.R. 2012/47), arts. 1, 2(3)(a)
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 and 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; and
(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 either—
(i)the power is mainly or exclusively for distribution for sale to consumers; or
(ii)(aa)the plant and machinery is that of a combined heat and power station which is fully exempt or partly exempt within the meaning of paragraph 148(2) or, as the case may be, 148(3) of Schedule 6 to the Finance Act 2000, and
(bb)the plant and machinery is within paragraph (b), (c), (d) or (k) of Table 1, and
(cc)the power is at least in part electrical power.