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Practice Note 7: Appendix 1 - Rating (Caravans and Boats) Act 1996

1.

(1) Section 66 of the Local Government Finance Act 1988 (definition of “domestic property” for the purpose of exclusion from local rating lists) is amended as follows.

(2) For subsection (3) of that section (pitches for caravans) there is substituted -

“(3) Subsection (1) above does not apply in the case of a pitch occupied by a caravan, but if in such a case the caravan is the sole or main residence of an individual, the pitch and the caravan, together with any garden, yard, outhouse or other appurtenance belonging to or enjoyed with them, are domestic property”.

(3) For subsection (4) of that section (moorings) there is substituted -

(4) Subsection (1) above does not apply in the case of a mooring occupied by a boat, but if in such a case the boat is the sole or main residence of an individual, the mooring and the boat, together with any garden, yard, outhouse or other appurtenance belonging to or enjoyed with them, are domestic property”.

“(4A) Subsection (3) or (4) above does not have effect in the case of a pitch occupied by a caravan, or a mooring occupied by a boat, which is an appurtenance enjoyed with other property to which subsection (1)(a) above applies”.

Footnote:

1. The Act came into effect on 29 April 1996.

2. Section 1(6) provides rules for the effective date of alterations arising from the Act.

3. The Alteration of Lists Regulations will apply to deletions and insertions in consequence of this Act with the exception of the rare occasion of a restoration of a hereditament to a non-domestic list which was previously deleted as domestic under the former provision of Section 66(1)(a). In this case the effective date is limited to 29.4.96.

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