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Land use codes
For valuation purposes, every property is coded according to actual use.
Where a range of activities are carried out on the one property the main activity is coded.
Examples of how the land use codes apply
For example, a garage operated by a retail store for the purpose of servicing its vehicle is a retail store.
If the main activity is difficult to determine, such as a clay pit combined with brickworks, the whole unit is classified according to the final product.
An establishment operating as a single unit but producing more than one product, or rendering more than one type of service, is classified according to the main product or service.
The code divides the whole field of use into nine major groups (Primary Codes) which in turn are divided into sub-groups (Secondary Codes) and categories (detailed codes).
The category "N.E.C." (Not Elsewhere Classified) is used in the following circumstances:
- where the land use is quite definite but no appropriate category is provided to which it can be assigned, the use is assigned to the "N.E.C." category for the group or sub-group to which it most closely corresponds
- when the land use is not precise enough to enable it to be assigned to any other category.