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2.—(1) In paragraph 3 of Part III of Schedule 12 to the Rates (Northern Ireland) Order 1977(1), in sub-paragraph (d) of the first paragraph of Class 4 for “structure.” there shall be substituted “structure;”.
(2) After that sub-paragraph there shall be inserted—
“(e)so much of any recycling equipment fitted to any plant and machinery used in quarries where that recycling equipment is used or intended to be used for the purposes of environmental works;
(f)any of the following such items or part of such items used or intended to be used for the purposes of environmental works in quarries—
(i)bunds which prevent environmental pollution and the ingress of water;
(ii)covers for oil and chemical storage facilities which prevent environmental pollution and the ingress of water;
(iii)covers for screen houses, conveyors and bays which prevent the spread of dust;
(iv)pits which are used for the settlement of suspended solids in water discharges to protect surrounding water courses;
(v)bays used in connection with construction and demolition waste materials.
In this paragraph—
(a)“environmental pollution” has the same meaning as in Article 8 of the Environment (Northern Ireland) Order 2002(2);
(b)“environmental works” means any works used or intended to be used for the purposes of improving the environmental performance of quarries in accordance with the Code of Practice for the Aggregates Industry in Northern Ireland; and
(c)“recycling equipment” means equipment used for the collection of demolition or construction waste, the separation (either partially or completely) of such waste into its components or the subjection of such waste or its components to any process.”.
In Schedule 12 in Part III, paragraph 3 was substituted by Article 3 of and the Schedule to S.R. 2003 No. 31
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