The New Valuation Lists (Time and Class of Hereditaments) Order 1987

• Citation: S.I. 1987/604
• Sections: 3

Section 1 Title, commencement and interpretation

(1) This order may be cited as the New Valuation Lists (Time and Class of Hereditaments) Order 1987 and shall come into force on 28th April 1987.

(2) In this order—

“ the Act ” means the General Rate Act 1967;

“new valuation lists” means any lists coming into force on 1st April 1990;

“private garage” means a building having a Boor area not exceeding 25 square metres which is used wholly or mainly for the accommodation of a motor vehicle (and for this purpose “building” includes part of a building); and

“private storage premises” means a hereditament which is used wholly in connection with a dwelling house or dwelling houses and wholly or mainly for the storage of articles of domestic use (including bicycles and similar vehicles) belonging to persons residing there.

Section 2 Specification of class of hereditaments

(1) All hereditaments other than dwelling houses, private garages, and private storage premises are specified hereditaments in relation to any new valuation lists.

(2) For the purposes of paragraph (1), where the whole or substantially the whole of a hereditament is used for the letting of rooms singly for residential purposes, then notwithstanding the provisions of paragraph 2 of Schedule 13 to the Act, that hereditament shall be deemed to be a dwelling house.

(3) For the purposes of paragraph (1), a hereditament that is not in use shall be treated as a dwelling house, a private garage or private storage premises if it appears that, when next in use, it will be a hereditament of that description.

Section 3 Specification of time

1st April 1988 is the time by reference to which a net annual value is to be ascribed in any new valuation lists to hereditaments of the class specified by article 2.