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

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 of power or main transmission of power in or on the lands and heritages.

In this Class–

(a) “excepted plant and machinery” means plant and machinery on the lands and heritages 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;

(b) “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 lands and heritages for manufacturing operations or trade processes;

(c) “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

(d) “main transmission of power” means all transmission of power from the generating plant or point of supply in or on the lands and heritages 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 other lands and heritages, the point at which the power passes from the lands and heritages.