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[F1Except to the extent that they have microgeneration capacity, the following items—]
(a) railway and tramway lines and tracks (other than tracks used exclusively for the transmission of power), and relevant equipment occupied together with such lines and tracks;
In this paragraph “relevant equipment” means—
tracks supports and foundations;
sleepers, settings and fittings;
buffers, cross-overs and points;
power wire supports and power wire gantries;
signal gantries; and
barriers gates and crossings.
(b) lifts, elevators, hoists, escalators and travelators;
(c) cables, wires and conductors (or any system of such items)—
(i)situated in or on a hereditament used or intended to be used in connection with the transmission, distribution or supply of electricity, and
(ii)used or intended to be used in connection with such transmission, distribution or supply,
other than such items or parts of such items which are, or are comprised in equipment which is used or intended to be used mainly or exclusively for switching or transforming electricity;
(d) poles, posts, pylons, towers, pipes, ducts, conduits, meters, and any associated supports and foundations, used or intended to be used in connection with any of the items included in paragraph (c);
(e) cables, fibres, wires and conductors, or any system of such items, or any part of such items or such system, used or intended to be used in connection with the transmission of communications signals, and which are comprised in the equipment of and are situated within premises;
F1Words 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)(c)
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