25 Rateable value and meaning of “appropriate day”.E+W
(1)Except where this Act otherwise provides, the rateable value on any day of a dwelling-house shall be ascertained for the purposes of this Act as follows:—
(a)if the dwelling-house is a hereditament for which a rateable value is then shown in the valuation list, it shall be that rateable value;
(b)if the dwelling-house forms part only of such a hereditament or consists of or forms part of more than one such hereditament, its rateable value shall be taken to be such value as is found by a proper apportionment or aggregation of the rateable value or values so shown.
(2)Any question arising under this section as to the proper apportionment or aggregation of any value or values shall be determined by the county court, and the decision of the county court shall be final.
(3)In this Act “the appropriate day”—
(a)in relation to any dwelling-house which, on 23rd March 1965, was or formed part of a hereditament for which a rateable value was shown in the valuation list then in force, or consisted or formed part of more than one such hereditament, means that date, and
(b)in relation to any other dwelling-house, means the date on which such a value is or was first shown in the valuation list.
(4)Where, after the date which is the appropriate day in relation to any dwelling-house, the valuation list is altered so as to vary the rateable value of the hereditament of which the dwelling-house consists or forms part and the alteration has effect from a date not later than the appropriate day, the rateable value of the dwelling-house on the appropriate day shall be ascertained as if the value shown in the valuation list on the appropriate day had been the value shown in the list as altered.
(5)This section applies in relation to any other land as it applies in relation to a dwelling-house.
Modifications etc. (not altering text)
C1S. 25(1)(2)(4) applied (with modifications) (1.11.1993) by 1993 c. 28, s. 8(2)(c) (with ss. 94(2), 95); S.I. 1993/2134, arts. 2,5