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

2.  Any of the following plant and machinery which is used or intended to be used mainly or exclusively as part of or in connection with or as an accessory to any of the plant and machinery falling within Class 1 or 2:–

(a) foundations, settings, gantries, supports, platforms and stagings for plant and machinery;

(b) steam-condensing plant, compressors, exhausters, storage cylinders and vessels, fans, pumps and ejectors; ash-handling apparatus;

(c) travellers and cranes;

(d) oiling systems; earthing systems; cooling systems;

(e) 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;

(f) shafting supports, belts, ropes and chains;

(g) cables, conductors, wires, pipes, tubes, conduits, casings, poles, supports, insulators, joint boxes and end boxes;

(h) 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.