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6.—(1) Where—
(a)for the purposes of section 48(5) of the General Rate Act 1967 F1 (reduction of rates on dwellings), it appears to a rating authority or it is determined in pursuance of sub-section (6) of that section 48 that the hereditament including the dwelling occupied as the home is a mixed hereditament and that only a proportion of the rateable value of the hereditament is attributable to use for the purpose of a private dwelling; or
(b)in Scotland, an assessor acting pursuant to section 45(1) of the Water (Scotland) Act 1980 F2 (provision as to valuation roll) has apportioned the net annual value of the premises including the dwelling occupied as the home between the part occupied as a dwelling and the remainder,
the amounts applicable under this Schedule shall be such proportion of the amounts applicable in respect of the hereditament or premises as a whole as is equal to the proportion of the rateable value of the hereditament attributable to the part of the hereditament used for the purposes of a private tenancy or, in Scotland, the proportion of the net annual value of the premises apportioned to the part occupied as a dwelling house.
(2) Where responsibility for expenditure which relates to housing costs met under this Schedule is shared, the amounts applicable shall be calculated by reference to the appropriate proportion of that expenditure for which the claimant is responsible.
Textual Amendments
F11967 c. 9; sections 48(5) and (6) were amended by the Local Government Planning and Land Act 1980 (c. 65) section 33; section 48(6) was also amended by the Rates Act 1984 (c. 33) section 16 Schedule 1 paragraph 10.
Commencement Information
I1Sch. 3 para. 6 in force at 11.4.1988, see reg. 1
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