### Rating Ordinance 《差餉條例》

18. Computation of rates payable
(1) Subject to this Ordinance, there shall be payable, with effect from 1 April in each year on the rateable value of every tenement included in a valuation list in force, rates which are to be computed on the basis of the percentage of the rateable value of the tenement concerned, prescribed for the purposes of this subsection. (Replaced 1 of 1986 s. 3)
(2) In determining the rates payable under this section in respect of a tenement—
(a) for which an unfiltered supply of fresh water is available from a Government water-main; or
(b) for which no supply of fresh water is available from a Government water-main, 
the rates computed under subsection (1) in respect of such tenement shall be reduced by deducting from, the rates an amount equal to such percentage of the rates so computed as may be prescribed for the purposes of this subsection. (Replaced 9 of 1984 s. 5. Amended 1 of 1986 s. 3)
(3) For the purposes of subsection (2), a supply of fresh or unfiltered water shall be deemed to be available to a tenement from a Government water-main, even if the tenement is not connected to a Government water-main, if the tenement is situated within 180 metres of a Government water-main which has been constructed for the purpose of supplying fresh water or unfiltered water directly to tenements. (Amended 33 of 1981 s. 15)
(Replaced 1 of 1975 s. 4. Amended 78 of 1999 s. 7)

### Rating Ordinance 《差餉條例》

21. Liability for payment of rates
(1) The owner and occupier of a tenement shall both be liable to the Commissioner for payment of the rates assessed thereon, but the same shall be deemed to be an occupier’s rate and, in the absence of any agreement to the contrary, shall be paid by the occupier. (Amended 22 of 1995 s. 33)
(2) Where no such agreement exists and the rates assessed, or any part thereof, are paid by the owner of the tenement, the amount paid may be recovered by him from the occupier in an action for money paid to his use, or, if the occupier is still in occupation of the tenement, by distress in the same manner as for rent.
(3) Where such agreement to the contrary exists and the rates assessed, or any part thereof, are paid by the occupier of the tenement, the amount paid may be recovered by him from the owner in an action for money paid to his use.
(4) Where, under section 10, 2 or more tenements are valued together as a single tenement, the rates assessed on the single tenement shall be paid—
(a) by the occupier of the single tenement if he is the sole occupier thereof; or 
(b) by any one of the owners or occupiers of the tenement who may be required by the Commissioner to adjust their respective shares of payment of such rates amongst themselves. (Amended 22 of 1995 s. 33)
(5) An owner or occupier of a tenement who is liable to pay rates in accordance with subsection (4) may apply to the Commissioner for an apportionment of the rateable value applicable to the separate tenements.
(6) On receipt of an application under subsection (5) the Commissioner may apportion the rateable value.
(7) After making the apportionment the Commissioner shall, within a reasonable time, give notice of the apportionment in the specified form to the owner or occupier who made such application.
(8) Notwithstanding an apportionment of rateable value under subsection (6), the rates assessed on the single tenement may continue to be payable in accordance with subsection (4).

### Rating Ordinance 《差餉條例》

24. Deletions
The Commissioner may at any time delete from a valuation list any tenement—
(a) if there has been any structural alteration thereto;
(b) if the tenement comprises 2 or more tenements that—
(i) were previously valued together as a single tenement; and
(ii) in the opinion of the Commissioner should be valued as separate tenements; (Replaced 33 of 1981 s. 16)
(c) if the tenement—
(i) was previously valued as a separate tenement; and
(ii) in the opinion of the Commissioner should be valued together with another tenement as a single tenement in accordance with section 10; or (Replaced 33 of 1981 s. 16)
(d) if the tenement or part thereof ceases to be liable for assessment to rates. (Added 33 of 1981 s. 16)

25. Interim valuations
The Commissioner may at any time make an interim valuation of a tenement which is not included in a valuation list and is liable for assessment to rates.
(Amended 33 of 1981 s. 17)

26. Notification of deletions and interim valuations
(1) The Commissioner shall, if he proposes to make a deletion or an interim valuation, serve notice thereof in the specified form on the owner or occupier of the tenement concerned and shall cause the valuation list to be amended as may be necessary. (Amended 22 of 1995 s. 11)
(1A) For the purposes of the service of a notice of an interim valuation under subsection (1), the expression owner or occupier (擁有人或佔用人) means the owner or occupier at the time that the Commissioner serves notice of an interim valuation under that subsection. (Added 22 of 1995 s. 11)
(2) An amendment under subsection (1) shall be deemed to be effective from such date as shall be specified in a notice served under that subsection. (Replaced 22 of 1995 s. 11)
(3) (Repealed 22 of 1995 s. 11)(4) In the case of an interim valuation, no rates shall be recoverable by the Commissioner in respect of the tenement concerned until a notice under subsection (1) has been served. (Amended 54 of 1990 s. 16; 22 of 1995 s. 33)

### Rating Ordinance 《差餉條例》

27. Effective date of deletion
When there has been a deletion, the date from which rates shall cease to be chargeable shall be the day on which notice of that deletion could have first been served under section 26(1) had the Commissioner proposed so to do, or on such other date as the Commissioner may determine.
(Amended 45 of 1979 s. 3; 22 of 1995 s. 12)

28. Effective date of interim valuations
(1) Subject to section 49, an interim valuation in respect of a tenement shall become effective on a date (the effective date) being or to be—
(a) in the case of a tenement where the effective date is to be determined in accordance with regulations made under section 53 for the purposes of this section, a date that is so determined;
(b) in the case of any other tenement, the date on which the tenement was first occupied; or
(c) such other date as the Commissioner may, in any particular case, determine.
(2) Without affecting the generality of subsection (1)(a), any regulation made under section 53 for the purposes of this section may provide for—
(a) the application of any such regulation to any class or description of tenement;
(b) the calculation of the effective date for any class or description of tenement;
(c) the calculation of the effective date by reference to any other date howsoever calculated or to any document, event or thing;
(d) the circumstances under which an interim valuation shall or shall not take effect; and
(e) such consequential, incidental, supplemental or transitional matters as may be necessary or expedient.
(Replaced 22 of 1995 s. 13)