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24.—(1) Amend Article 41 (distinguishment in valuation list of hereditaments used for public, charitable or certain other purposes) as follows.
(2) In paragraph (1), the words “in the valuation list as exempt from rates” shall cease to have effect.
(3) For paragraph (3) substitute the following paragraphs—
“(3) The hereditament shall be distinguished—
(a)in the capital value list, if it is used for domestic purposes which are also exempting purposes, as exempt from rates under that list to one-half of the extent to which it is so used;
(b)in the NAV list, as exempt from rates under that list to the whole of the extent that it is used for exempting purposes which are not domestic purposes.
(3A) Where the hereditament is used otherwise than wholly for domestic purposes which are exempting purposes, the capital value of the hereditament shall be apportioned by the Commissioner or the district valuer between—
(a)the use of the hereditament for domestic purposes which are exempting purposes; and
(b)the use of the hereditament for other purposes (so far as relevant to its capital value);
and the apportionment shall be shown in the capital value list.
(3B) Where the hereditament is used otherwise than wholly for exempting purposes which are not domestic purposes, the net annual value of the hereditament shall be apportioned by the Commissioner or the district valuer between—
(a)the use of the hereditament for exempting purposes which are not domestic purposes; and
(b)the use of the hereditament for other purposes (so far as relevant to its net annual value);
and the apportionment shall be shown in the NAV list.
(3C) In paragraphs (3) to (3B) and (4), “exempting purposes” means purposes mentioned in sub-paragraph (a), (b)(i) or (ii), (c), (d) or (e) of paragraph (2).”.
(4) In paragraph (4), for the words from “the purposes” to “paragraph (2)” substitute “exempting purposes”.
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