The Rates (Amendment No. 2) (Northern Ireland) Order 1983

Exemption from rates for industrial hereditaments (except fishing hereditaments) N.I.

3.—(1) In Schedule 7 to the [S.I. 1977/2157 (N.I. 28).] Rates (Northern Ireland) Order 1977 (rateable value of hereditaments), after paragraph 3A and the subsequent cross-heading there shall be inserted the following paragraph—

“4.— (1) This paragraph applies to industrial hereditaments other than those mentioned in paragraph 5.

(2) Where a hereditament to which this paragraph applies is distinguished in the valuation list as being occupied and used wholly for industrial purposes, its rateable value shall be nil.”.

(2) In consequence of paragraph (1), for paragraph 4 of the said Schedule there shall be substituted the following paragraphs—

“4A.— (1) This paragraph applies to freight-transport hereditaments.

(2) Where a hereditament to which this paragraph applies is distinguished in the valuation list as being occupied and used wholly for transport purposes, its rateable value shall be one-quarter of its net annual value.

4B.— (1) Where a hereditament to which paragraph 4 or paragraph 4A applies is distinguished in the valuation list as being occupied and used partly for industrial purposes or transport purposes and partly for other purposes, its rateable value shall be the aggregate of—

(a) one quarter of so much of its net annual value as is shown in the list as apportioned to the occupation and use of the hereditament for transport purposes, if any; and

(b) the whole of so much of its net annual value as is shown in the list as apportioned to the occupation and use of the hereditament for purposes other than industrial purposes or transport purposes.

(2) For the purposes of this paragraph the property of the Belfast Harbour Commissioners within the limits of the port and harbour of Belfast, as defined by the [1882 c. cixxi.] Belfast Harbour Act 1882, held by the said Commissioners and in their actual occupation for their own use or for public purposes, shall be deemed to be a freight-transport hereditament occupied and used wholly for transport purposes.”.