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

• Citation: S.I. 2000/540
• Sections: 6

Section 1 Citation, commencement and extent

These Regulations, which extend to England only, may be cited as the Valuation for Rating (Plant and Machinery) (England) Regulations 2000 and shall come into force on 1st April 2000.

Section 2 Prescribed assumptions as to plant and machinery

For the purpose of determining the rateable value of a hereditament for any day on or after 1st April 2000, in applying the provisions of sub-paragraphs (1) to (7) of paragraph 2 of Schedule 6 to the Local Government Finance Act 1988–

(a) in relation to a hereditament in or on which there is plant or machinery which belongs to any of the classes set out in the Schedule to these Regulations, the prescribed assumptions are that:

(i) any such plant or machinery is part of the hereditament; and

(ii) the value of any other plant and machinery has no effect on the rent to be estimated as required by paragraph 2(1); and

(b) in relation to any other hereditament, the prescribed assumption is that the value of any plant or machinery has no effect on the rent to be so estimated.

Section 3 Supply of written particulars

The valuation officer shall, on being so required in writing by the occupier of any hereditament, supply to him particulars in writing showing what plant and machinery, or whether any particular plant and machinery, has been assumed in pursuance of regulation 2(a) to form part of the hereditament.

Section 4 Revocation and savings

(1) Subject to paragraph (2), the Valuation for Rating (Plant and Machinery) Regulations 1994 (“the 1994 Regulations ”) are revoked.

(2) The 1994 Regulations shall continue to have effect for the purpose of determining the rateable value of a hereditament for any day before 1st April 2000.

Section 1

Any of the following plant and machinery which is used or intended to be used mainly or exclusively in connection with the handling, preparing or storing of fuel required for the generation or storage of power in or on the hereditament–

cranes with their grabs or buckets; truck or wagon tipplers; elevating and conveying systems, including power winches, drags, elevators, hoists, conveyors, transporters, travellers, cranes, buckets forming a connected part of any such system, and any weighing machines used in connection with any such system; magnetic separators; driers; breakers; pulverisers; bunkers; gas-holders; tanks.

Section 2

Any of the following plant and machinery which is used or intended to be used mainly or exclusively as part of or in connection with or as an accessory to any of the plant and machinery falling within Class 1 or Class 2–

(i) foundations, settings, gantries, supports, platforms and stagings for plant and machinery;

(ii) steam-condensing plant, compressors, exhausters, storage cylinders and vessels, fans, pumps and ejectors; ash-handling apparatus;

(iii) travellers and cranes;

(iv) oiling systems; earthing systems; cooling systems;

(v) pipes, ducts, valves, traps, separators, filters, coolers, screens, purifying and other treatment apparatus, evaporators, tanks, exhaust boxes and silencers, washers, scrubbers, condensers, air heaters and air saturators;

(vi) shafting supports, belts, ropes and chains;

(vii) cables, conductors, wires, pipes, tubes, conduits, casings, poles, supports, insulators, joint boxes and end boxes;

(viii) instruments and apparatus attached to the plant and machinery, including computers, meters, gauges, measuring and recording instruments, automatic or programmed controls, temperature indicators, alarms and relays.