Paragraph 1

“material change of circumstances” means a change of circumstances which consists of—

1. (a)

   the coming into occupation of a newly erected or newly constructed hereditament or of a hereditament which has been out of occupation on account of structural alterations; or

2. (b)

   a change in the value of a hereditament caused by the making of structural alterations or by the total or partial destruction of any building or other erection by fire or any other physical cause; or

3. (c)

   the happening of any event whereby—

   1. (i)

      any property or part of any property begins, or ceases, not to be treated as a hereditament; or

   2. (ii)

      any hereditament or part of any hereditament begins or ceases to be entitled to be distinguished in the valuation list in pursuance of Article 41, 42 or 43; or

4. (d)

   property previously valued as a single hereditament becoming liable to be valued as two or more hereditaments; or

5. (e)

   property previously valued as two or more hereditaments becoming liable to be valued as a single hereditament; or

6. (f)

   a hereditament becoming or ceasing to be a dwelling-house; or

7. (g)

   a hereditament being used to a greater or lesser extent for the purposes of a private dwelling or private dwellings.