Hi Cherie,
That was what I was thinking too in trying to work out a workaround. I originally thought that 25(4) was about parcels of land that were not categorised the same, but after having a conversation internally we are thinking the same as you … that clause 25(4) suggests that we can have different methodologies of calculating rates (Av/Min/Base) for land that is categorised the same.
Thanks kindly for your input.
Susan