98BApportionment of rates for separate rating areas

1. The local authority must apportion the rates assessed for the underlying rating unit between each separate rating area and any residual rating area in the unit as follows:

2. the apportionment of any rate must be assessed in accordance with the same values and factors that were used to assess the total rates for the underlying rating unit under section 43; and
3. any general rate must be apportioned between separate rating areas and any residual rating area by apportioning the rateable valuation of the underlying rating unit between each separate rating area and any residual rating area, but always using the same category of rateable land under section 14 that applies to the underlying rating unit; and
4. any uniform annual general charge set under section 15(1)(a) for the underlying rating unit must be apportioned equally between each separate rating area and any residual rating area in the underlying rating unit; and
5. any uniform annual general charge set under section 15(1)(b) for the underlying rating unit must be apportioned equally between each separate rating area and any residual rating area in the underlying rating unit that is a separately used or inhabited part of the rating unit according to the local authority’s definition (see clauses 15 and 20 of Schedule 10 of the Local Government Act 2002); and
6. any targeted rate must be apportioned between each separate rating area and any residual rating area in the underlying rating unit by apportioning the factors under section 18 that apply to the underlying rating unit between each separate rating area and any residual rating area, but always using the same category of rateable land under section 17 that applies to the underlying rating unit; and
7. to avoid doubt, the sum of the apportionments of all rates for the separate rating areas and any residual rating area must equal the sum of all rates that would apply to the underlying rating unit without apportionment.