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

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(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.


(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.

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