However, in the case of the power generators, the manufacture and supply of power was the very business which they carried on. The Committee stressed that the exemption should not apply to manufacturers with their own internal power generation subsidiary supplying the needs of the ratepayer's own organisation. National Grid and the Regional Electricity Companies. The Committee considered that the plant and machinery used in the water industry was broadly similar to plant and machinery used in other industries which were subject to conventional assessment and the existing regulations. Therefore, they recommended that the regulations remain broadly unchanged in respect of the water industry although they did suggest some amendments to improve their clarity.
Sewers are currently exempt from rates.
The Committee considered that the exemption was out of date and that there were no difficulties in placing sewers into rating. Therefore, they recommended that the sewers exemption be removed. Railtrack and London Underground . Most of the plant and machinery used by the railway industry would be rateable under the existing regulations, and especially under Class 3 of the regulations. The Committee considered that movement of trains over tracks was similar, in principle, to the transmission of electricity along cables or the movement of gas and water through pipelines, both of which they considered should be rateable.