F1SR 1997/84
[F2Except to the extent that plant or machinery has microgeneration capacity, plant] and machinery specified in Table 2 (together with the appliances and structures accessory to such plant or machinery and specified in paragraph 2 of the List of Accessories) which is used or intended to be used in connection with services to the hereditament or part of it, other than any such plant or machinery which is in or on the hereditament and is used or intended to be used in connection with services mainly or exclusively as part of manufacturing operations or trade processes.
F2Words 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)(b)
In this Class “services” means heating, cooling, ventilating, lighting, draining or supplying of water and protection from trespass, criminal damage, theft, fire or other hazard.