108 Loss of Exemption

(1) An exempted property or part of an exempted property shall become liable for Land Use Charge if:

(a) the use of the property changes to one that does not qualify for the exemption; or

(b) the ownership of the property changes to one that does not qualify for the exemption.

(2) If the Land Use Charge status of a property changes, a Land Use Charge imposed in respect of that property shall be pro-rated so that the Land Use Charge is payable only for that part of the year in which the property or part of it is not exempted.