Article 2 Specification of class of hereditaments

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

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.

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.