SCHEDULES
SCHEDULE 5 Non-Domestic Rating: Exemption
F1 Property used for road user charging schemes
F218B
(1)
A hereditament which is occupied (as mentioned in section 65 of this Act) is exempt to the extent that—
(a)
it consists of a road in respect of which charges are imposed by a charging scheme under Schedule 23 to the M1Greater London Authority Act 1999 or Part III of the Transport Act 2000, or
(b)
it is used solely for or in connection with the operation of such a scheme.
(2)
But office buildings are not exempt under sub-paragraph (1)(b) above.