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Relief of air-raid protection works from rates.
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59.—(1) The following provisions of this section shall have effect so as to provide for relief from rates in respect of certain works undertaken with a view to the protection of persons and property from injury or damage in the event of attack from the air (in this section referred to as “air-raid protection”).
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(2) In ascertaining under the Valuation Acts the valuation of a hereditament, no regard shall be had-—
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(a) to any room or other part of the hereditament which has been added at any time after the hereditament was first assessed or was included in the hereditament before it was assessed, solely for the purpose of affording air-raid protection and which is not occupied or used for any other purpose;
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(b) to any structural alterations or improvements to the hereditament (not being the addition of any such room or other part as aforesaid) made at any time after the hereditament was first assessed solely for the purpose of affording air-raid protection.
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(3) No person shall in respect of any period be liable to pay rates in respect of a hereditament which is intended to be occupied and used solely for the purpose of affording air-raid protection, and which is not occupied or used for any other purpose, or be deemed to be in occupation thereof for rating purposes, and notwithstanding anything in the Valuation Acts no such hereditament shall be included in any rate made in respect of any period.
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(4) The fact of any such room or other part of a hereditament as is referred to in paragraph (a) of sub-section (2) of this section, or of any such hereditament as is referred to in the last foregoing sub-section, having been occupied or used for any purpose other than that of affording air-raid protection shall, for the purpose of the Valuation Acts, be a reason affecting the valuation of the hereditament.
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