In practice, determination of rateable occupation and hereditament is often interlinked. The single tenement and its rateable value remain as entries in the valuation list. This applied whatever the rent or the rateable value. The outcome was that 60.5% voted in favour which increased to 68.8% by rateable value. Rating assessments (rateable values) are made on all non-domestic properties. The rateable value limits for Rent Act protection were not changed for Scotland. The actual rateable value might be different is the two cases. However, since rateable values are often outdated, the subsidy is poorly targeted. Rateable occupation is occupying a hereditament so as to be liable to pay a rate.