Local Government, Planning and Land Act 1980

33 (1) No person shall be liable to pay rates in respect of exempt lands and heritages as regards any period during which the area m which the lands and heritages are situated is designated as an enterprise zone.

(2) Lands and heritages are exempt lands and heritages for the purpose of this paragraph unless—

(a) they comprise a dwelling-house, a private garage or private storage premises, or

(b) they are specified in Schedule 1 to the [1975 c. 30.] Local Government (Scotland) Act 1975 (lands and heritages valued by formula), or

(c) they are occupied by a public utility undertaking and the value of such lands and heritages falls to be ascertained by reference to the profits of the undertaking carried on therein.

(3) For the purposes of this paragraph lands and heritages that are not in use shall nevertheless be treated as a dwelling-house, a private garage or private storage premises if it appears that, when next in use, they will be lands and heritages of that description.

(4) In this paragraph—

• " private garage " means a building having a floor area not exceeding 25 square metres which is used wholly or mainly for the accommodation of a motor vehicle (and for this purpose " building " includes part of a building);

• " private storage premises" means lands and heritages which are used wholly in connection with a dwelling-house or dwelling-houses and wholly or mainly for the storage of articles of domestic use (including bicycles and similar vehicles) belonging to persons residing there ;

• " rates " do not include domestic water rate.