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13 2001



Section 14.

Relevant Property

1.—Property (of whatever estate or tenure) which falls within any of the following categories and complies with the condition referred to in paragraph 2 of this Schedule shall be relevant property for the purposes of this Act:

(a) buildings,

(b) lands used or developed for any purpose (irrespective of whether such lands are surfaced) and any constructions affixed thereto which pertain to that use or development,

(c) railways and tramways, including running line property and non-running line property,

(d) harbours, piers, docks and fixed moorings,

(e) mines, quarries, pits and wells,

(f) rights of fishery,

(g) profits á prendre, other than rights of fishery,

(h) tolls,

(i) easements and other rights over land,

(j) rights to drill for and take away petroleum,

(k) canals, navigations and rights of navigation,

(l) advertising stations and land and any buildings used as advertising stations,

(m) electricity generating stations, including where appropriate—

(i) all buildings and structures,

(ii) all tanks, including fuel oil tanks, water tanks and chemical tanks,

(iii) boilers, furnaces and ancillary fuel handling equipment,

(iv) cooling water inlet and outlet facilities, including pump-houses, culverts, pipe-works, weirs and outfall works,

(v) natural gas installations,

(vi) effluent disposal works, including chimneys and treatment plant,

(vii) wind generators, turbines and generators, together with ancillary plant and electrical equipment, including transformers,

(viii) docks, cooling towers, embankments, canals (head race, tail race), locks, penstocks and surge tanks,

(ix) dams, weirs, bridges, jetties, railways, roads and reservoirs,

(x) all ancillary on site developments,

(xi) all electric lines.

(n) the entire networks subsumed in an undertaking including, as the case may be—

(i) signal transmission and reception equipment, all associated masts, lines, cables, posts, pylons, supports, brackets, ducting, tubing and all equipment necessary for normal effective functioning of the networks up to the supply point for each individual consumer,

(ii) all pipeline networks and systems, including pressurising and pressure reducing equipment, together with associated site developments,

(iii) storage and containment facilities, including tanks, silos or other plant or developments used for the storage and for containment of any substance whether solid or fluid (liquid or gaseous),

(iv) gas works, gas pipelines and natural gas terminals,

(v) telecommunications, radio and television relay and rediffusion networks, including lines, cables and ancillary appendages necessary for the working of such networks,

(vi) electricity transformer stations, including—

(I) all buildings and structures,

(II) all site developments,

(III) transformers,

(IV) electrical equipment, including switchgear, circuit breakers and associated developments,

(V) all electric lines,

(vii) electric lines (within the meaning of the Electricity (Supply) Act, 1927 , as amended by section 46 of the Electricity (Supply) (Amendment) Act, 1945 ), including transmission and distribution networks and consumer service mains and networks on, over, or under ground, together with lines and cables with their respective supports (including poles, pylons and brackets), culverts, cuttings, ductings and pole transformers, used in association with those electricity conductors,

(o) any building or part of a building or lands or waterways or harbours directly occupied by the State, including lands or buildings occupied by any Department or office of State, the Defence Forces or the Garda Síochána or used as a prison or place of detention.

2.—The condition mentioned in paragraph 1 of this Schedule is that the property concerned—

(a) is occupied and the nature of that occupation is such as to constitute rateable occupation of the property, that is to say, occupation of the nature which, under the enactments in force immediately before the commencement of this Act (whether repealed enactments or not), was a prerequisite for the making of a rate in respect of occupied property, or

(b) is unoccupied but capable of being the subject of rateable occupation by the owner of the property.