SCHEDULES

SCHEDULE 6 Non-Domestic Rating: Valuation

3

1

The Secretary of State may by order provide that in the case of a non-domestic hereditament of such F1class as may be prescribed—

a

F2paragraphs 2 to F32C above shall not apply, and

b

its rateable value shall be such as is determined in accordance with prescribed rules.

2

The Secretary of State may by order provide that in the case of non-domestic hereditaments to be shown in a central non-domestic rating list by virtue of regulations under section 53(2) above—

a

F4paragraphs 2 to F32C above shall not apply, and

b

their rateable value shall be such as is specified in the order or determined in accordance with prescribed rules.

F53

For the purposes of sub-paragraph (1) above a class may be prescribed by reference to such factors as the Secretary of State sees fit.

4

Without prejudice to the generality of sub-paragraph (3) above, a class may be prescribed by reference to one or more of the following factors—

a

the physical characteristics of hereditaments;

b

the fact that hereditaments are unoccupied or are occupied for prescribed purposes or by persons of prescribed descriptions.