ABSTRACT
The replacement of the old pre-1990 rating system by a non-domestic rating system and, from 1993, a Council Tax based on capital values, created a requirement to identify what properties are domestic, what are non-domestic and what are both domestic and non-domestic at the same time. For properties which are both domestic and non-domestic, only the non-domestic element is valued for rating. Further, the borderline between domestic and non-domestic usage can fluctuate during the course of a year. ‘Property’ can mean part of a hereditament rather than the whole. A room or part of a room within a hereditament can therefore be ‘property’ and be domestic. The legislation makes provision to ensure that hotels are treated as non-domestic hereditaments. Wholly domestic properties do not appear in a rating list; hereditaments which are wholly non-domestic or composite should be included unless exempt.
