PART IIRATING
Making and levying of rates
Rating on basis of apportioned value in certain cases14
1
Subject to paragraph (3), where it appears to the Department that part of a hereditament included in F1a valuation list is occupied, and that some other part of the hereditament is unoccupied, but is likely to remain unoccupied for a short time only, the district valuer—
a
at the request of the Department; and
b
with the agreement of the occupier as to the extent of those parts;
if he is satisfied that the parts are capable of separate occupation, may apportion the net annual value F2or the capital value of the hereditament between the occupied and the unoccupied parts and certify the extent to which the net annual value F2or the capital value is attributable to each such part.
2
Where the net annual value F3or the capital value of a hereditament is apportioned under paragraph (1), then, as from—
a
the commencement of the year in which the request was made; or
b
the date on which the hereditament became partly occupied and partly unoccupied,
whichever is the later, and until—
i
the unoccupied part becomes occupied; or
ii
a further apportionment is made under paragraph (1); or
iii
an alteration is made in F4a valuation list in pursuance of an application for revision made by reason of the hereditament being occupied in parts,
each such part of the hereditament and so much of the net annual value F3or the capital value of the hereditament as is apportioned to each such part shall be treated for the purposes of this Part as if they were included in F5the appropriate valuation list as, respectively, a separate hereditament and its net annual value F6or its capital value .
3
Paragraph (1) shall not apply to a hereditament where the owner is rated under Article 20 or has undertaken under Article F721 to pay the rates chargeable in respect of the hereditament.