The Valuation for Rating (Plant and Machinery) Regulations 1989

CLASS 4

The following items, except–

(a) any such item which is not, and is not in the nature of, a building or structure;

(b) any part of any such item which does not form an integral part of such item as a building or structure or as being in the nature of a building or structure;

(c) any such item or part of such item which is moved or rotated by motive power as part of the process of manufacture;

(d) so much of any refractory or other lining forming part of any plant or machinery as is customarily renewed by reason of normal use at intervals of less than fifty weeks;

(e) any item in Table B the total cubic capacity of which (measured externally and excluding foundations, settings, supports and anything which is not an integral part of the item) does not exceed two hundred cubic metres, and which is readily capable of being moved from one site and re-erected in its original state on another without the substantial demolition of the item or of any surrounding structure.

TABLE A

Aerial ropeways, supports for; Blast Furnaces; Bridges; Chimneys; Coking Ovens; Cooling Ponds; Elevators and Hoists; Fan Drifts; Floating docks and pontoons, with any bridges or gangways not of a temporary nature used in connection therewith; Flues; Flumes and conduits; Foundations, settings, fixed gantries, supports, platforms and stagings for plant and machinery; Headgear– Mine, quarry and pit; Well. Masts (including guy ropes) and towers for– Radar; Television; Wireless. Pits, beds and bays– Acid neutralising; Casting; Cooling; Drop; Inspection or testing; Liming, soaking, tanning or other treatment; Settling. Racks; Slipways, uprights, cradles and grids for ship construction and repair; Stages, staithes and platforms for loading, unloading and handling material; Telescopes, including radio telescopes; Tipplers; Transversers and turntables; Walkways, stairways, handrails and catwalks; Weighbridges; Well casings and liners; Windmills.

TABLE B

Accelerators; Acid concentrators; Bins, hoppers and funnels; Boilers; Bunkers; Burners, Bessemer converters, forges, furnaces, kilns, ovens and stoves; Chambers, vessels and containers for– Absorption of gases or fumes; Aerographing and spraying; Bleaching; Chemical reaction; Conditioning or treatment; Cooling; Diffusion of gases; Drying; Dust or fume collecting; Fibre Separation (wool carbonising); Fuming; Impregnating; Mixing; Refrigerating; Regenerating; Sandblasting; Shotblasting; Sterilising; Sulphuric Acid; Testing. Condensers and scrubbers– Acid; Alkali; Gas; Oil; Tar. Coolers, chillers and quenchers; Cupolas; Economisers, heat exchangers, recuperators, regenerators and superheaters; Evaporators; Filters and separators; Hydraulic accumulators; Precipitators; Producers, generators, purifiers, cleansers and holders of gas; Reactors; Refuse destructors and incinerators; Retorts; Silos; Stills; Tanks; Towers and columns for– Absorption of gases or fumes; Chemical reaction; Cooling; Oil refining and condensing; Treatment; Water. Vats; Washeries and dry cleaners for coal; Wind tunnels.