SCHEDULES

SCHEDULE 5 Non-Domestic Rating: Exemption

Property of drainage authorities

14

1

A hereditament is exempt to the extent that it consists of any of the following—

a

land which is occupied by a drainage authority and which forms part of a main river or of a watercourse maintained by the authority;

b

a structure maintained by a drainage authority for the purpose of controlling or regulating the flow of water in, into or out of a watercourse which forms part of a main river or is maintained by the authority;

c

an appliance so maintained for that purpose.

2

F1“Drainage authority” F3means the Environment Agency, the Natural Resources Body for Wales or any internal drainage board and “main river” and “watercourse” have the same meanings, respectively, as they have in the Water Resources Act 1991 and the Land Drainage Act 1991.

F23

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