In Schedule 5 to the M1Local Government Finance Act 1988 (local non-domestic rating: exemptions), after paragraph 18A insert—

“ Property used for road user charging schemes

18B

(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 M2Greater 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.”