(a) area in square yards;
(b) covered area in square feet; provided that open sheds in the commercial units shall be counted as one half of its total measurements while calculating the covered area and
(c) (a) + (b) multiplied by the locality factor.
10. For Educational Institutions:
(a) The tax shall be calculated on the basis of covered area only;
(b) The area of the plot as required per item 9(a) above shall not be taken for computing the tax. This is to encourage the institutions in providing sports and other recreational facilities to their students; and
(c) The tax calculated on the basis of (a) above shall get a special twenty percent rebate, being provided to all the educational institutions.Provided that no rebate shall be given to building obtained on rent
11. Petrol pumps and CNG Stations with convenience store or without convenience store shall be charged at flat rate of Rs.25,500 per annum and those without store at Rs. 11,250/- per annum.
12. Service Station of vehicles, irrespective of operating in addition to other services such as filling station or otherwise shall be charged at flat rate of Rs.20,000 per annum.
13. Industrial buildings within the limits of rating areas shall be assessed for the purpose of this tax at a flat rate of Rs. 2.50 per square foot of the building. The provision of item 10(b) above shall be applicable to all the industrial areas as well.
14. Buildings and Lands used for erection of Mobile Phone Towers shall be assessed and taxed at the rates:
(i) Provincial Headquarter ……………………………. Rs.40,000 per annum;
(ii) Divisional Headquarter and ……………………… Rs.30,000 per annum
respective sub-urban areas and;
(iii) District Headquarter ………………………….. Rs.20,000 per annum;
UIPT Residential Rates
UIPT Commercial Rates