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Abstract
It has been shown previously that on considering dielectric relaxation at low temperatures tunnelling should be taken into account. In this report the kinetic equation describing electric polarization in solid dielectrics is presented with complete consideration of the thermoactivated transition and tunnelling of relaxators. Solving the equation under a series of simplifying conditions allows to calculate the dielectric relaxation time, complex dielectric susceptibility and the density of thermostimulated currents. It is shown on the example of ice that polarization in polar dielectrics with H-bonds is of quantum nature at low temperatures.