# The Non-Domestic Rating (Miscellaneous Provisions) Regulations 1989, Regulation 5: Valuation of mines and quarries


(1) This regulation applies to any hereditament–
(a) which consists of or includes a mine or quarry; or
(b) the whole or part of which is occupied together with a mine or quarry in connection with the storage or removal of its minerals or its refuse.
(2) In arriving, under paragraph 2(1) of Schedule 6 to the Act, at an amount of estimated rent in relation to such part of any hereditament to which these Regulations apply as consists of land occupied for the purpose of the winning and working, grading, washing, grinding and crushing of minerals, no account shall be taken of sums payable in respect of the extraction of minerals from such land in so far as such sums are attributable to the capital value of minerals extracted; and in applying the provisions of sub-paragraphs (1) to (7) of that paragraph in relation to such a hereditament, it shall be assumed that the proportion of such sums attributable to the capital value of such minerals is 50 per cent.
(3) In this regulation “land” does not include buildings, structures, roads, shafts, adits or other works; and unless the context otherwise requires, expressions used in this regulation and in regulation 6 which are also used in the Mines and Quarries Act 1954 have the same meanings as in that Act.

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Source: https://www.legislation.gov.uk/uksi/1989/1060/regulation/5 (the official version)
Page: https://openlegislation.uk/non-domestic-rating-miscellaneous-provisions-regulations-1989/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.