Paragraph 41 I1

Amend Schedule 5 (definition of “dwelling-house”, etc.) as follows.

For paragraph 1 substitute the following paragraph—

“1

In this Order—

• “dwelling-house” means, subject to paragraphs 2 to 5, a hereditament used wholly for the purposes of a private dwelling;

• “private garage” has the meaning given by paragraph 6;

• “private storage premises” has the meaning given by paragraph 7.”.

In paragraph 2, after sub-paragraph (4), add the following sub-paragraph—

“(5)

The following shall be deemed not to be used for the purposes of a private dwelling—

(a)

so much of an area of a caravan site which is valued as a single hereditament under sub-paragraph (1) of paragraph 2 of Part XIII of Schedule 12 as is not in the occupation of the site operator;

(b)

a caravan pitch which is a separate hereditament in the circumstances mentioned in that sub-paragraph but in relation to which the district valuer has not exercised the power conferred by that sub-paragraph.”.

In paragraph 3(a) and (b), after “garden,” insert “ park, pleasure ground, ”.

In paragraph 4(2), for “the hereditament, to the extent of so much of its net annual value as is apportioned to that part,” substitute “ that part ”.

After paragraph 4 insert the following paragraph—

“4ZA

(1)

A hereditament or part of a hereditament shall be deemed not to be used for the purposes of a private dwelling if it is—

(a)

held by the Secretary of State for the purposes of armed forces accommodation; and

(b)

situated within the perimeter of a military establishment.

(2)

In this paragraph “military establishment” means an establishment used by any of Her Majesty's forces.”.

Omit paragraph 4A.

In paragraph 5—

After paragraph 5 add the following paragraphs—

“6

(1)

In this Order “private garage” means, subject to sub-paragraph (2), a hereditament which is used wholly or mainly for the accommodation of a motor vehicle.

(2)

For the purposes of sub-paragraph (1) a hereditament which is used—

(a)

for the purposes of a trade or business; or

(b)

by a charity, a public body or any other body that is not established or conducted for profit,

is not a private garage.

(3)

In sub-paragraph (2)—

• “charity” means a body established for charitable purposes only;

• “public body” means—

  1. (a)

     a body established by or under a statutory provision; or

  2. (b)

     a department of the Government of the United Kingdom.

7

(1)

In this Order “private storage premises” means a hereditament which is used wholly in connection with a dwelling-house or dwelling-houses and so used wholly or mainly for the storage of domestic articles belonging to the residents.

(2)

In sub-paragraph (1)—

• “domestic articles” means—

  1. (a)

     household stores and other articles for domestic use;

  2. (b)

     light vehicles, whether mechanically-propelled or not;

• “residents” means persons residing in the dwelling-house or dwelling-houses referred to in sub-paragraph (1).

8

The Department may by regulations modify paragraphs 1 to 7.”.