Part II Rates

Rating of unoccupied property

F124B Certain lands and heritages to be treated as unoccupied.

1

For the purposes of section 24 of this Act, lands and heritages shall be treated as unoccupied if, apart from this section, they would fall to be treated as occupied by reason only of there being kept on the lands and heritages plant, machinery or equipment—

a

which was last used on the lands and heritages when they were last in use; or

b

which is intended for use on the lands and heritages.

2

Subsection (1) above applies to the unoccupied part of lands and heritages for the purposes of section 24A of this Act as it applies to unoccupied lands and heritages for the purposes of the said section 24.