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

CLASS 3

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–

(i) tracks, supports and foundations;

(ii) sleepers, settings and fittings;

(iii) buffers, cross-overs and points;

(iv) power wire supports and power wire gantries;

(v) signal gantries;

(vi) 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 lands and heritages 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) above;

(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 the premises;

in this paragraph–

(i)

“premises” means any lands and heritages which are used, or intended to be used, mainly or exclusively for the processing or the transmission of communications signals, excluding any part of such lands and heritages within which there is equipment used mainly for the processing of communications signals;

(ii)

“processing of communications signals” means the conversion of one form of communications signal to another form, or the routing of communications signals by switching;

(iii)

“equipment used mainly for the processing of communications signals” includes

• that part of any associated cable, fibre, wire or conductor which extends from the point of conversion or switching to the first distribution or termination frame or junction; and

• that part of any associated cable, fibre, wire or conductor which extends from the last distribution or termination frame or junction to the point of conversion or switching;

(f)

poles, posts, towers, masts, mast radiators, pipes, ducts and any associated supports and foundations, used or intended to be used in connection with any of the items included within paragraph (e) above;

(g)

a pipe-line, that is to say, a pipe or system of pipes for the conveyance of any thing, not being–

(i)

a drain or sewer; or

(ii)

a pipe-line which forms part of the equipment of, and is wholly situated within, relevant premises,

together with any relevant equipment occupied with the pipe-line; and where a pipe-line forms part of the equipment of, and is situated partly within and partly outside relevant premises, excluding–

(iii)

in the case of a pipe-line for the conveyance of any thing to the premises, so much of the pipe-line as extends from the first control valve on the premises; and

(iv)

in the case of a pipe-line for the conveyance of any thing away from the premises, so much of the pipe-line as extends up to the last control valve on the premises,

but not excluding so much of the pipe-line as comprises the first or, as the case may be, last, control valve;

in this paragraph–

“relevant equipment” means–

(i)

foundations, supports, settings, chambers, manholes, pipe gantries, pipe bridges, conduits, pits and ducts;

(ii)

valves and flow regulators;

(iii)

meters, pumps and air compressors (including the motors comprised in any such equipment); and

(iv)

apparatus for affording cathodic protection to a pipe or system of pipes;

“relevant premises” means a factory or petroleum storage depot, a mine, quarry or mineral field or a natural gas storage or processing facility or gas holder site and for this purpose–

(i)

“factory” has the same meaning as in the Factories Act 1961(1);

(ii)

“mine” and “quarry” have the same meanings as in the Mines and Quarries Act 1954(2);

(iii)

“mineral field” means an area comprising an excavation being a well or bore-hole or a well and bore-hole combined, or a system of such excavations, used for the purpose of pumping or raising brine or oil or extracting natural or landfill gas, and so much of the surface (including buildings, structures and works thereon) surrounding or adjacent to the excavation or system as is occupied, together with the excavation or system, for the purpose of the working of the excavation or system;

(iv)

a “natural gas storage or processing facility” includes premises used or intended to be used mainly or exclusively for the processing, storage or changing the pressure of natural gas; and

(v)

“petroleum storage depot” means premises used primarily for the storage of petroleum or petroleum products (including chemicals derived from petroleum) or of materials used in the manufacture of petroleum products (including chemicals derived from petroleum);

lock and dock gates and caissons.

(1)

1961 c. 34.

(2)

1954 c. 70.