When calculating liability for targeted rates, you need to consider some factors. These factors are listed in the Local Government (Rating) Act 2002, which is empowered by s 18. The factors include the annual value and capital value of the rating unit. You also need to think about the land value and the value of improvements to the rating unit. The area of land within the rating unit is another factor, as well as the area of land that is sealed, paved, or built on. The number of separately used or inhabited parts of the rating unit is also important. Other factors include the extent of services provided to the rating unit by the local authority and the number of connections to local authority systems. The area of land protected by local authority amenities and the area of floor space of buildings are also considered. Additionally, the number of water closets and urinals within the rating unit is a factor, but there are special rules for rating units used as residences. For some of these factors, you need to include part of a rating unit, and there are formulas to calculate certain values, such as the value of improvements. The extent of services provided must be measured objectively and be able to be verified, as stated in clause 8. There are also special rules for counting water closets and urinals in residential rating units, as stated in clause 12.