Rating Manual Volume 4

Rating Manual - Volume 4 : Section 3 - Plant and Machinery

1. Introduction

1.1 The Hereditament & What it Consists of

2. Background & the History of Plant and Machinery Rating

2.1 Pre 1925

2.2 Definition of ‘Plant’

2.3 The Rateability of Plant

2.4 The 1925 Act

2.5 The Ritson Committee

2.6 The McNairn Committee

2.7 The Wood Committee

2.8 The Wood II Committee

2.9 Combined Heat and Power exemptions

2.10 Microgeneration

3 Recommended Practice

3.1 General

3.2 Approach to Rateability

4 Identification of Rateable Plant and Machinery

5 Referencing

6. Supply of written particulars

6.1 Plant and Machinery Regulations - Regulation 3

7. Valuation

7.1 General

7.2 Service Plant

7.3 Rental Evidence

7.4 Contractor's Basis

7.5 Approach to Valuation

7.6 Value to Actual Occupier

7.7 Second-hand Costs

7.8 Non-Rateable Substitute

7.9 Stand by Plant

8. Rating Cost Guide

9. Co-ordination

9.1 Rateability

9.2 Costs & Allowances

10. Cost Evidence

Rating Manual : Vol 4 : Sect 3: PN 1

Plant and Machinery

1. Introduction and scope of Practice Note :

Key Point

2. The Regulations

Regulation 1

Regulation 2 : Prescribed Assumptions as to Plant and Machinery

Regulation 3 : Supply of Written Particulars

Regulation 4 : Revocation and Savings

The Classes : Classes of Plant and Machinery to be Assumed to be Part of the Hereditament

Class 1

Table 1

List of Accessories

Class 2

Exception Provisions and Head Provision to Class 2

Class 3

Class 3 (a) Railway Tracks and Lines

Class 3 (b) Lifts, elevators, hoists, escalators and travelators.

Class 3 (c) & (d) Electricity Supply and Transmission

Class 3 (e) & (f) Telecommunications

Class 3 (g) Pipelines

Class 3 (h) Lock Gates & Dock Gates

Class 4 : Plant as a Building or Structure

Class 4 Head Provisions – Exceptions from Rateability

Class 4 Table 4

Examples of Plant and Machinery

Rating Manual : Vol 4 : Sect 3 : PN 2

The Valuation for Rating (Plant and Machinery) Microgeneration Regulations England & Wales

Introduction

England

1. Introduction

1.1 General

1.2 Rating Lists

2. The 2008 Regulations

2.1 Microgeneration

3.0 The English Regulations

4.0 Wales

Introduction

4.1 Overview

4.2 2010 Rating Lists

5. The 2010 Regulations

5.1 Microgeneration

Rating Manual: Vol 4 : Sect 3 : PN 3

Combined Heat and Power : The Valuation for Rating (P & M) (England) (Amendment) Regulations 2001

1. Introduction

2. The 2001 Regulations

3. Certification

4. Procedure

Annex A – The Statutory Instruments

Annex B – Climate Change Levy: Combined Heat and Power Exemption Certificate

Paragraph 148 Of Schedule 6 To The Finance Act 2000

Annex C : Quality Assurance for Combined Heat & Power Form F2 - CHP Scheme Description

NOTES:

Annex D : Quality Assurance for Combined Heat & Power Form F2 - CHP Scheme Description - Example

4. Scheme Details (List of Equipment)

Annex E: (P&M) (England) Regulations 2000 Class 1 Table 1 and List of Accessories

Rating Manual Vol 4 : Section 3 : Plant and Machinery : PN 4

2010 : Renewable Energy Installations

Summary

1.0 Introduction

2.0 Known Technologies (not intended to be a comprehensive list)

2.1 Combined Heat & Power (CHP)

2.2 Solar Heating Panels (Water)

2.3 Photo Voltaic Panels

2.4 Bio Mass Boilers

2.5 Water Power

2.6 Tidal or Wave Power

2.7 Wind Power

3.0 The Hereditament

4.0 Liability to be Rated

5.0 Exemptions, Exceptions and Reliefs

5.1 Agricultural Land and Buildings

5.2 Domestic Properties

5.3 Non Domestic Properties (Including Composites)

5.4 CHP Exceptions

5.5 SI 2000 No.540 Class 1 (d) Exception

5.6 SI 2008 No. 2332 The Microgeneration Regulations

6.0 Valuation

6.1 Domestic or Composite Hereditaments

6.2 Non Domestic Hereditaments

7. The Tariff Structure

8.0 Case Studies

8.1 Small scale PV at a dwelling - A

8.2 Small scale PV at a dwelling - B

8.3 Small scale thermal solar panels at a dwelling

8.4 Small scale PV on a farm

8.5 Medium scale renewable fuelled boiler on a Farm

8.6 Large scale solar PV at a farm

8.7 Small scale wind turbine at a farm

8.8 Medium scale PV installation on commercial roof top

Rating Manual Vol 4 : Section 3 : Plant and Machinery - PN 4 : Appendix A

1 February 2010 - Press Release - Cash Rewards for Low Carbon Electricity and Heating

Notes for editors

Current figures for renewables:

The eaga project:

Document links:

Table of Tariff levels for different technologies:

Tariff levels for Renewable Heat Incentives

Small installations

Medium installations

Large installations

Tariff Structure as Revised in Summer 2012

Rating Manual Vol 4 : Section 3 : Plant and Machinery : PN 5 :

2010 : Phase Out of Refrigerants Used in a Variety of Commercial Cooling Equipment - Including Air Conditioning Systems - Cold Storage and Most Other Refrigeration Applications.

Summary

1. Introduction

1.1 Use of Refrigerants

1.2 How do Refrigerants Work?

1.3 Why Are Certain Refrigerants Now Being Phased Out?

1.4 Restrictions and Controls on Use

1.5 Effect of the Regulations

1.6 Implications

1.7 Practical Solutions to the Phase Out

2.0 Rateable and Non Rateable Equipment

2.1 The Hereditament

2.2 Non Rateable Equipment

2.3 Rateable Equipment

3.0 Circumstances in Which an Effect on Value Might be Considered

3.1 Compiled Lists Valuations

3.2 Material Change of Circumstances (MCC)

3.3 Repair

4.0 Advice Summary:

5.0 Table 1