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Machinery and plant specified in Table 1A (together with any of the appliances and structures accessory to such machinery or plant and specified in the List of Accessories) which is used or intended to be used mainly or exclusively in connection with the generation, storage, primary transformation or main transmission of power in or on the hereditament.
“Transformer” means any plant which changes the pressure or frequency or form of current of electrical power to another pressure or frequency or form of current, except any such plant which forms an integral part of an item of plant or machinery in or on the hereditament for manufacturing operations or trade processes.
“Primary transformation of power” means any transformation of electrical power by means of a transformer at any point in the main transmission of power.
“Main transmission of power” means all transmission of power from the generating plant or point of supply in or on the hereditament up to and including–
(i)in the case of electrical power, the first transformer in any circuit, or where the first transformer precedes any distribution board or there is no transformer the first distribution board;
(ii)in the case of transmission by shafting or wheels, any shaft or wheel driven directly from the prime mover;
(iii)in the case of hydraulic or pneumatic power, the point where the main supply ceases, excluding any branch service piping connected with such main supply;
(iv)in a case where, without otherwise passing beyond the limits of the main transmission of power, power is transmitted to another hereditament, the point at which the power passes from the hereditament.
(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 thereof. (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 thereon. (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. (j)Windmills. (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 machinery and plant falling within this Class. |
Machinery and plant specified in Table 1B (together with the appliances and structures accessory to such machinery or plant and specified in paragraph 2 of the List of Accessories) which is used or intended to be used mainly or exclusively in connection with the heating, cooling, ventilating, lighting, draining or supplying of water to the land or buildings of which the hereditament consists, or the protecting of the hereditament from fire: but in the case of machinery or plant which is in or on the hereditament for the purpose of manufacturing operations or trade processes, the fact that it is used in connection with those operations or processes for the purposes of heating, cooling, ventilating, lighting, draining, supplying water or protecting from fire shall not cause it to be treated as falling within the classes of machinery and plant specified in the Schedule.
(a) GENERAL |
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Any of the machinery and plant specified in Table 1A and any steam or other motors which are used or intended to be used mainly or exclusively for driving any of the machinery and plant falling within paragraphs (b) to (h) of this Table. |
(b) HEATING |
(i)Water heaters. (ii)Headers and manifolds; steam pressure reducing valves; calorifiers; radiators; heating panels; hot-air furnaces with distributing ducts and gratings. (iii)Gas pressure regulators; gas burners; gas heaters and radiators and the flues and chimneys used in connection therewith. (iv)Plug-sockets and other outlets; electric heaters. |
(c) COOLING |
(i)Refrigerating machines. (ii)Water screens; water jets. (iii)Fans and blowers. |
(d) VENTILATING |
Air intakes, channels, ducts, gratings, louvres and outlets; plant for filtering, washing, drying, warming, cooling, humidifying, deodorising and perfuming, and for the chemical and bacteriological treatment of air; fans, blowers; gas burners, electric heaters, pipes and coils when used for causing or assisting air movement. |
(e) LIGHTING |
(i)Gas pressure regulators; gas burners. (ii)Plug-sockets and other outlets; electric lamps. |
(f) DRAINING |
Pumps and other lifting apparatus; tanks; screens; sewage treatment machinery and plant. |
(g) SUPPLYING WATER |
Pumps and other water-lifting apparatus; sluice-gates; tanks, filters and other machinery and plant for the storage and treatment of water. |
(h) PROTECTION FROM FIRE |
Tanks; pumps, hydrants; sprinkler systems; fire alarm systems; lightning conductors. |
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