When you look at how a local authority sets its general rates, you will see that it can set different rates for different categories of land. These categories are identified in the local authority's funding impact statement as the ones for setting the general rate differently. You can find out what these categories are by looking at what is defined in terms of matters listed in the Schedule 2.

You will notice that the local authority uses its funding impact statement to decide which categories of land will have different general rates. The categories must be defined based on one or more of the matters listed in the Schedule 2. This means the local authority must follow certain rules when deciding which categories of land will pay different general rates.