75Rooming houses

75 Rooming houses (1) Land is exempt land if the Commissioner determines that the land is used and occupied— S.75(1)(a) amended by No. 46/2008 s. 279. (a) as a rooming house (within the meaning of the **Residential Tenancies Act 1997**) that is registered under Part 6 of the **Public Health and Wellbeing Act 2008**; and (b) primarily for low cost accommodation by people with low incomes, in accordance with guidelines issued by the Commissioner for the purposes of this section. (2) The guidelines may include provisions with respect to the following— (a) the circumstances in which accommodation is taken to be low cost accommodation; (b) the types and location of premises in which low cost accommodation may be provided; (c) the number and types of persons for whom the accommodation must be provided; (d) the circumstances in which, and the arrangements under which, the accommodation is provided; (e) maximum tariffs for the accommodation; (f) periods within which tariffs may not be increased; (g) the circumstances in which the applicant is required to give an undertaking to pass on the benefit of the exemption from taxation to the persons for whom the accommodation is provided in the form of lower tariffs. (3) A guideline— (a) may be of general or limited application; (b) may differ according to differences in time, place or circumstances. (b) give the Commissioner any information the Commissioner requests for the purpose of enabling the Commissioner to determine whether the land is exempt under this section. (5) If the Commissioner is satisfied that only a part of land is used and occupied as a rooming house or primarily for low cost accommodation by people with low incomes— (6) Without limiting the other ways in which land ceases to be exempt under this section, land ceases to be exempt if a person breaches an undertaking given as referred to in subsection (2)(g).