When you look at how rates are set, you need to know about categories of rateable land. For the purposes of section 16(3)(b) and (4)(b), these categories are identified in the local authority's funding impact statement. They are also defined in terms of matters listed in Schedule 2.

You can find these categories in two main places: the local authority's funding impact statement and Schedule 2. The funding impact statement will tell you which categories are used for setting the targeted rate. The categories are defined by one or more matters listed in Schedule 2.