The Central Rating List (England) Regulations 2005

Canal hereditaments

16.—(1) Where a company which is a designated person by virtue of regulation 3(1) and Part 11 of the Schedule occupies or, if it is unoccupied, owns any hereditament which—

(a) comprises—

(i) waterways (including cuts and culverts, locks, gates, sluices, pumps, flood let-off valves, feeders, conduits, weirs, side ponds, ditches and drains);

(ii) aqueducts, basins, bridges, embankments, reservoirs and tunnels;

(iii) lighthouses, beacons, buoys, breakwaters, boatlifts and other structures designed to aid navigation;

(iv) docks, wharves, piers, jetties, pontoons, moorings, slipways, land and buildings used for the building, maintenance or floating storage of craft, or for the provision, maintenance or servicing of inland waterways and plant or machinery used in connection therewith;

(v) clay pits, dredging or other waste disposal tips; or

(vi) other land, buildings or structures or parts of buildings or structures used for the provision or servicing of facilities for traffic by, public access to, or enjoyment of, inland waterways, or for ancillary purposes; and

(b) is not an excepted hereditament,

then if, apart from these Regulations, those hereditaments would be more than one hereditament, those separate hereditaments shall be treated as one hereditament.

(2) In paragraph (1)—

“excepted hereditament” means any hereditament—

(a)

consisting of or including a dock or harbour undertaking carried on under authority conferred by or under any enactment;

(b)

consisting of premises so let out as to be capable of separate assessment;

(c)

consisting of premises used wholly or mainly as office premises, where those premises are not situated on operational land of the designated person; or

(d)

consisting of a car park used wholly or mainly in connection with office premises, where those premises are not situated on operational land of the designated person; and

“inland waterway” means any such waterway, whether natural or artificial.

(3) The hereditament described in paragraph (1) shall be treated as occupied by the relevant designated person.