[Jane Steiger]

Hi Emma,
Sounds like the kitchen satisfies sec 556 in that is it being used for the purpose of the charity, but if you are not certain that the rest of the house is being used for the purpose of the charity, I would ask them to advise who is living in and using the house for residential accommodation.
There is always the option of part of the property being exempt under 556 and the other part being rateable. Ask the VG for separate valuations for the two parts.
Cheers
Jane

[Jane Steiger]

Hi Penny,

Section 594 of the Act is referring to postponement of rates under section 585 and the adjustments which should be made as a result of the redetermination of the attributable value.

Not sure exactly what you are asking here? Do you have a conservation agreement and need to back date it?
The % of land held under the Conservation agreement is exempt under sec 555(1)(b1) and the methodology for calculation under 555(3). I would back date the exemption to the date on the agreement with National Parks and Wildlife.
If you have had an objection or a reascertainment of the land value on a property with a conservation agreement you would have to recalculate the exemption as well.

[Author]

Posts