s. 155 (4) For the purposes of subsections (2)(c) and (2)(d), S. 154(4) any part of the land is not used exclusively for amended by No. 13/1990 charitable purposes if it is in any of the following s. 31(f). categories— (a) it is separately occupied and used for a purpose which is not exclusively charitable; (b) a house or flat on the land— (i) is used as a residence; and (ii) is exclusively occupied by persons including a person who must live there to carry out certain duties of employment; (c) it is used for the retail sale of goods; (d) it is used to carry on a business for profit (unless that use is necessary for or incidental to a charitable purpose). 155 What rates and charges may a Council declare? S. 155 substituted by No. 34/1996 A Council may declare the following rates and s. 15. charges on rateable land— (a) general rates under section 158; (b) municipal charges under section 159; (c) service rates under section 162; (d) service charges under section 162; (e) special rates under section 163; (f) special charges under section 163. 156 Liability to pay rates and charges (1) The owner of land is liable to pay the rates and charges on that land. (2) If the owner cannot be found or identified, the S. 156(2) amended by occupier of, or the mortgagee in possession of, the Nos 13/1990 land is liable to pay the rates and charges. s. 17, 34/1996 s. 16.
S. 154(4) amended by No. 13/1990 s. 31(f). (4) For the purposes of subsections (2)(c) and (2)(d), any part of the land is not used exclusively for charitable purposes if it is in any of the following categories— (a) it is separately occupied and used for a purpose which is not exclusively charitable; (b) a house or flat on the land— (i) is used as a residence; and (ii) is exclusively occupied by persons including a person who must live there to carry out certain duties of employment; (c) it is used for the retail sale of goods; (d) it is used to carry on a business for profit (unless that use is necessary for or incidental to a charitable purpose). S. 155 substituted by No. 34/1996 s. 15. 155 What rates and charges may a Council declare? s. 155 A Council may declare the following rates and charges on rateable land— (a) general rates under section 158; (b) municipal charges under section 159; (c) service rates under section 162; (d) service charges under section 162; (e) special rates under section 163; (f) special charges under section 163. 156 Liability to pay rates and charges (1) The owner of land is liable to pay the rates and charges on that land. S. 156(2) amended by Nos 13/1990 s. 17, 34/1996 s. 16. (2) If the owner cannot be found or identified, the occupier of, or the mortgagee in possession of, the land is liable to pay the rates and charges.