### Rating Ordinance 《差餉條例》

6. Extension of time for furnishing particulars
(1) An owner or occupier may, within the period of time specified in a requisition served on him under section 5(1)(a), apply in writing to the Commissioner for an extension of the time allowed for furnishing the particulars required by the requisition. (Amended 54 of 1990 s. 5)
(2) On receipt of an application under subsection (1), the Commissioner may grant such extension of time as to him appears reasonable in the circumstances.

6A. Use of returned requisition as evidence
(1) A returned requisition shall in any proceedings before the Lands Tribunal or the Court of Appeal be admissible as evidence of the facts stated in the returned requisition; and any document purporting to be a returned requisition shall in any such proceedings, be presumed, unless the contrary is shown—
(a) to be such a returned requisition;
(b) to have been made by the persons by whom it purports to have been made; and
(c) if it purports to have been made by a person as owner or occupier of a tenement, or in any other capacity specified in the returned requisition, to have been made by him as such owner, occupier, or in that other capacity, as the case may be.
(2) In subsection (1), returned requisition (已交回的申報表) means—
(a) a requisition served under section 5(1)(a) on the owner or occupier of a tenement;
(b) a notice lodged with the Commissioner under section 119L(1), a notice submitted to the Commissioner under section 120AAZT(2), or a requisition served on a person under section 119T(1)(a) or 120AAZV(1), of the Landlord and Tenant (Consolidation) Ordinance (Cap. 7); or (Amended 36 of 2021 s. 14)
(c) a requisition served under section 31(1)(a) of the Government Rent (Assessment and Collection) Ordinance (Cap. 515) on the lessee of an applicable lease or the owner or occupier of a tenement,
and returned by him to the Commissioner containing or purporting to contain all or any of the particulars required to be given by him to the Commissioner. (Replaced 32 of 2002 s. 40)

(Added 45 of 1979 s. 2)[cf. 1967 c. 9 s. 83(2) U.K.]

### Rating Ordinance 《差餉條例》

7. Ascertainment of rateable value—general rule
(1) Subject to sections 8, 8A and 9, the rateable value of a tenement shall be ascertained in accordance with this section and section 7A. (Amended 33 of 1981 s. 3; 22 of 1995 s. 3)
(2) The rateable value of a tenement shall be an amount equal to the rent at which the tenement might reasonably be expected to let, from year to year, if—
(a) the tenant undertook to pay all usual tenant’s rates and taxes; and
(b) the landlord undertook to pay the Government rent, the costs of repairs and insurance and any other expenses necessary to maintain the tenement in a state to command that rent. (Amended 22 of 1995 s. 34)
(Amended 11 of 1987 s. 2)

### Rating Ordinance 《差餉條例》

8. Tenements containing machinery
For the purpose of ascertaining the rateable value of a tenement under sections 7 and 7A— (Amended 33 of 1981 s. 5)
(a) subject to paragraph (b), all machinery (including lifts) used as adjuncts to the tenement shall be regarded as part of the tenement, but the reasonable expenses incurred in working such machinery shall be allowed for in arriving at the rateable value of the tenement;
(b) no account shall be taken of the value of any machinery in or on the tenement for the purpose of manufacturing operations or trade processes.

8A. Plant
(1) Where any land (including land covered with water) or any building or structure is occupied by a person by means of any plant, such land, building or structure shall, to the extent that the land, building or structure is so occupied, be deemed for rating purposes to be a separate tenement, whether or not such land, building or structure is otherwise a tenement and that person shall be deemed for rating purposes to be the occupier of such tenement and liable for payment of rates assessed thereon. 
(2) For the purpose of ascertaining the rateable value of such tenement, the plant by means of which the person is occupying the tenement shall be regarded as part of the tenement. 
(3) In this section plant (工業裝置) includes cables, ducts, pipelines, railway lines, tramway lines, oil tanks, settings and supports for plant or machinery. 
(Added 13 of 1991 s. 2) 

### Rating Ordinance 《差餉條例》

10. Valuations to be separate except in certain cases
(1) Subject to this Ordinance, the Commissioner shall separately estimate the rateable value of each tenement, except in the following cases— (Amended 22 of 1995 s. 4)
(a) if—
(i) the value of a tenement is affected by the value of any other tenement; and
(ii) the tenements are used in connection with one another,
the tenements may, in the discretion of the Commissioner, be valued together as a single tenement; (Replaced 13 of 1991 s. 3)
(b) if 2 or more tenements are within the same lot or lots which form the site of a building or structure or group of buildings or structures, the Commissioner may value those tenements together as a single tenement. (Amended 11 of 1987 s. 4)
(2) For the purposes of subsection (1)(b), where the Commissioner values 2 or more tenements together as a single tenement, the applicable rateable value shall be the aggregate of the rateable value of each of those tenements valued separately. (Added 22 of 1995 s. 4)

10A. Valuation of tenements
The Commissioner may at any time make a valuation of any tenement.
(Added 33 of 1981 s. 7. Amended 54 of 1990 s. 8)

11. Direction to prepare valuation lists
(1) The Chief Executive may— (Amended 12 of 1999 s. 3)
(a) at any time direct the Commissioner to prepare a new list of the rateable values of tenements in accordance with section 12; and
(b) at the same time or at any other time, for the purposes of that new list, designate a date by reference to which the rateable values of tenements shall be ascertained. (Amended 11 of 1987 s. 5; 54 of 1990 s. 9; 78 of 1999 s. 7)
(2) Notice of a direction or a designation under subsection (1) shall be published in the Gazette.
(Replaced 33 of 1981 s. 8)