SCHEDULES

SCHEDULE 2AMENDMENTS

The principal Order

I141

1

Amend Schedule 5 (definition of “dwelling-house”, etc.) as follows.

2

For paragraph 1 substitute the following paragraph—

1

In this Order—

  • “dwelling-house” means, subject to paragraphs 2 to 5, a hereditament used wholly for the purposes of a private dwelling;

  • “private garage” has the meaning given by paragraph 6;

  • “private storage premises” has the meaning given by paragraph 7.

3

In paragraph 2, after sub-paragraph (4), add the following sub-paragraph—

5

The following shall be deemed not to be used for the purposes of a private dwelling—

a

so much of an area of a caravan site which is valued as a single hereditament under sub-paragraph (1) of paragraph 2 of Part XIII of Schedule 12 as is not in the occupation of the site operator;

b

a caravan pitch which is a separate hereditament in the circumstances mentioned in that sub-paragraph but in relation to which the district valuer has not exercised the power conferred by that sub-paragraph.

4

In paragraph 3(a) and (b), after “garden,” insert “ park, pleasure ground, ”.

5

In paragraph 4(2), for “the hereditament, to the extent of so much of its net annual value as is apportioned to that part,” substitute “ that part ”.

6

After paragraph 4 insert the following paragraph—

4ZA

1

A hereditament or part of a hereditament shall be deemed not to be used for the purposes of a private dwelling if it is—

a

held by the Secretary of State for the purposes of armed forces accommodation; and

b

situated within the perimeter of a military establishment.

2

In this paragraph “military establishment” means an establishment used by any of Her Majesty's forces.

7

Omit paragraph 4A.

8

In paragraph 5—

a

for “this Schedule” substitute “ paragraphs 1 to 4ZA ”;

b

omit sub-paragraph (d).

9

After paragraph 5 add the following paragraphs—

6

1

In this Order “private garage” means, subject to sub-paragraph (2), a hereditament which is used wholly or mainly for the accommodation of a motor vehicle.

2

For the purposes of sub-paragraph (1) a hereditament which is used—

a

for the purposes of a trade or business; or

b

by a charity, a public body or any other body that is not established or conducted for profit,

is not a private garage.

3

In sub-paragraph (2)—

  • “charity” means a body established for charitable purposes only;

  • “public body” means—

    1. a

      a body established by or under a statutory provision; or

    2. b

      a department of the Government of the United Kingdom.

7

1

In this Order “private storage premises” means a hereditament which is used wholly in connection with a dwelling-house or dwelling-houses and so used wholly or mainly for the storage of domestic articles belonging to the residents.

2

In sub-paragraph (1)—

  • “domestic articles” means—

    1. a

      household stores and other articles for domestic use;

    2. b

      light vehicles, whether mechanically-propelled or not;

  • “residents” means persons residing in the dwelling-house or dwelling-houses referred to in sub-paragraph (1).

8

The Department may by regulations modify paragraphs 1 to 7.