Paragraph 1

(1)

If an order of the Minister under section 52 of this Act that this Schedule is to have effect is for the time being in force, then in the case of—

(a)

a hereditament which is either a dwelling-house or a private garage or private storage premises ; or

(b)

a hereditament which satisfies the following conditions, that is to say—

(i)

that it consists partly of premises used wholly for the purposes of a private dwelling or private dwellings and partly of premises not so used ; and

(ii)

that it does not consist of or comprise premises which are licensed for the sale of intoxicating liquor for consumption on the premises ; and

(iii)

the premises not used wholly as aforesaid neither are nor include premises used for the purposes of a hotel, inn, guest-house or boarding-house or for the letting of rooms singly for residential purposes; and

(iv)

that not less than one-tenth of the gross value of the hereditament for the purposes of section 19 of this Act is attributable to the premises used wholly as aforesaid,

the rateable value of the hereditament shall be taken to be the amount produced by deducting from the net annual value of the hereditament under the said section 19 such percentage of that value as may be prescribed by the Minister's order for sub-paragraph (a) or (b) of this paragraph, as the case may be; and in so prescribing a percentage for either of those sub-paragraphs the Minister may make different provision according to the area, being an administrative county, a county borough, a rating area in Greater London, or the Isles of Stilly, in which a hereditament is situated.

(2)

In sub-paragraph (1)(b)(iii) of this paragraph, the reference to the letting of rooms is a reference to the letting thereof by way either of a tenancy or of a licence, and either with or without board or other services or facilities.