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N.I.

Statutory Instruments

1977 No. 2157 (N.I. 28)

Rates (Northern Ireland) Order 1977 F1

[21st December 1977]

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F1functions transf. SR 1999/481

Modifications etc. (not altering text)

C2Order: functions transferred from Lord Chancellor to Department of Justice (12.4.2010) (except functions which are transferred by virtue of para. 9 of Sch. 4 to the Northern Ireland Act 2009 (c. 3)) by Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), arts. 1(2), 15(1), Sch. 17 para. 30 (with arts. 15(6), 28-31); S.I. 2010/977, art. 1(2)

PART IN.I.INTRODUCTORY

Title and commencementN.I.

1.—(1) This Order may be cited as the Rates (Northern Ireland) Order 1977.

(2) Commencement

General interpretationN.I.

2.—(1) The Interpretation Act (Northern Ireland) 1954 [1954 c.33] shall apply to Article 1 and the following provisions of this Order as it applies to a Measure of the Northern Ireland Assembly.

(2) In this Order—

[F2the appropriate Tribunal” has the meaning given by Article 54(4);]

“building” includes a structure, whatever the method by which it has been erected or constructed;

[F3capital value” shall be construed in accordance with Article 39;

capital value list” has the meaning given by Article 40(1)(b);]

“certified copy”, in relation to any valuation list or document, or any part of a valuation list or document, means a copy of the list or document or part certified to be a true copy by the Commissioner or by an officer of the Valuation Office authorised by the Commissioner to certify documents on his behalf for purposes of this Order;

“clerical error” includes an arithmetical error, the transposition of figures, a typographical error or any similar type of error, and also includes any erroneous insertion or omission or any misdescription;

“the Commissioner” has the meaning assigned to it by Article 36(1);

“the Department” means the Department of [F4Finance and Personnel];

[F5disability” shall be construed in accordance with paragraph (2A);]

“district”, except in the expression “valuation district”, means a local government district;

“district council”, in connection with any hereditament or any entry or alteration in a valuation list in relation to any hereditament, means the district council for the district in which the hereditament is, or is treated as, situated;

“district rate” has the meaning assigned to it by Article 6(2), and in relation to any district council means a rate made by that council;

“district valuer” means an officer appointed as district valuer under Article 36(2), and in connection with any hereditament means the district valuer for the valuation district in which the hereditament is situated;

[F6“enterprise zone” means an area for the time being designated as an enterprise zone under the Enterprise Zones (Northern Ireland) Order 1981]

[F7 “ fish farm ” means an undertaking for the culture of fish in respect of which a fish culture licence is in force under section 11 of the Fisheries Act (Northern Ireland) 1966 [1966 c.17] other than fish

(a)

which are purely ornamental; or

(b)

which are for exhibition;]

[F8“fishing engine” has the meaning assigned to it by section 206 of the Fisheries Act (Northern Ireland) 1966]

“gas” includes gas in a liquid state;

Definition rep. by 1996 NI 2

“hereditament” means property which is or may become liable to a rate, being a unit of such property which is, or would fall to be, shown as a separate item in [F9a valuation list];

“levy”, in relation to a rate, includes assessing the rate and taking all steps necessary or expedient for the collection or recovery of sums due on account of the rate;

“minerals” includes stone, slate, clay, gravel, sand and other natural deposits except peat;

“modify” means making additions, omissions, amendments, adaptations, applications, extensions, restrictions and substitutions;

[F10NAV list” has the meaning given by Article 40(1)(a);]

“net annual value” shall be construed in accordance with [F11 Articles 39 [F12and 39A];]

“new valuation list” means [F13a new valuation list published under Article 45(1)];

“notice” means notice in writing;

“office premises” means any premises used wholly or mainly as an office or for office purposes;

“office purposes” includes the purposes of administration, clerical work and handling money; and “clerical work” includes writing, book-keeping, sorting papers, filing, typing, duplication, punching cards or tapes, machine calculating, electronically recording information and computing, drawing and the editorial preparation of matter for publication;

“operational land”, in relation to any body, means land which is used for the purpose of the carrying on of the body's undertaking, not being land which, in respect of its nature and situation, is comparable rather with land in general than with land which is used for the purpose of the carrying on of public utility undertakings;

“owner” means any person for the time being receiving or entitled to receive the rack rent of the hereditament in connection with which the word is used, whether on his own account or as agent or trustee for another or who, if the hereditament were let at a rack rent, would so receive or be entitled to receive that rent;

“the penultimate year” in connection with any entry made or to be made in [F14a valuation list] for any year means the last but one year before that year;

“prescribed” [F15 (except in the expression “prescribed recreation” in Articles 31 and 44(2A))] means prescribed by regulations;

[F16private garage” has the meaning given by paragraph 6 of Schedule 5;

private storage premises” has the meaning given by paragraph 7 of Schedule 5;]

“product”, in relation to a rate, means the product of the rate as ascertained in pursuance of regulations under Article 35;

“public utility undertaking” means a public supply undertaking or any other undertaking (including the undertaking of a dock authority or a railway company) conducted for purposes of public utility;

F17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

“rate” means a district rate or a regional rate, and,—

(a)

where those rates are levied as if they were items of a single rate, includes the rate comprised of those items;

(b)

where those rates are collected inF6. . . instalments, includes any suchF6. . . instalment;

[F18rateable capital value” and “rateable net annual value” shall be construed in accordance with paragraph 1 of Schedule 7;]

“rateable value” shall be construed in accordance with Article 17;

“regional rate” has the meaning assigned to it by Article 6(2);

“regulations” means regulations made by the DepartmentF19. . . ;

“statutory provision” has the meaning assigned to it by section 1( f) of the Interpretation Act (Northern Ireland) 1954 [1954 c.33] ;

“transferred provision” has the meaning assigned to it by section 1( g) of the Interpretation Act (Northern Ireland) 1954;

“valuation district” means a valuation district such as is mentioned in Article 36(2);

“valuation list”[F20means a capital value list or a NAV list];

“the valuation list” means the valuation [F21lists] for the time being in force as altered in accordance with the provisions of Part III;

[F22the Valuation Tribunal” has the meaning assigned to it by Article 36A(2);]

“year” means a financial year;

“the 1972 Order” means the Rates (Northern Ireland) Order 1972 [1972 NI 16] .

[F23(2A) For the purposes of this Order a person has a disability if he—

(a)is substantially and permanently disabled (whether by illness, injury, congenital deformity or otherwise); or

(b)suffers from mental disorder within the meaning of the Mental Health (Northern Ireland) Order 1986 (NI 4).]

(3) For the purposes of this Order,—

(a)where a hereditament consists of a right over land and the right is exercised by any person other than the occupier of the land or, where the land is not occupied for any other purpose, by any person other than the owner of the land, the person actually exercising the right shall be deemed to be the occupier of the hereditament;

(b)where any land is used temporarily or permanently for the exhibition of advertisements or for the erection of any hoarding, fence, post, wall or other structure used for the exhibition of advertisements; and—

(i)sub-paragraph ( a) does not apply, and

(ii)the land is not occupied for any other purpose,

the person who permits the land to be so used, or, if that person cannot be ascertained, the owner of the land, shall be deemed to be the occupier of the land.

(4) Any reference in this Order to an alteration in [F24a] valuation list includes a reference to the insertion in [F24a] list, or the deletion from [F24a] list, of a hereditament.

(5) Any reference in this Order to a public general Act or Measure includes a reference to an Order in Council which has the same effect as such an Act or Measure.

Paras. (6), (7) rep. by 1996 NI 2

(8) Provisions of this Order which re-enact provisions of an order made under the 1972 Order shall have no greater effect by virtue of their re-enactment.

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F3Art. 2(2): definitions of "capital value" and "capital value list" inserted (1.12.2006) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 11(3)(a); S.R. 2006/464, art. 2(2), Sch. 2 (with transitional provisions in S.R. 2006/468, art. 3(1), Sch.)

F5In art. 2(2) definition of "disabled person" substituted (1.4.2007) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 16(2); S.R. 2006/464, art. 2(4)

F9Words in art. 2(2) in definition of "hereditament" substituted (1.12.2006) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 39, Sch. 2 para. 2(4); S.R. 2006/464, art. 2(2), Sch. 2 (with transitional provisions in S.R. 2006/468, art. 3(1), Sch.)

F13Words in art. 2(2) in definition of "new valuation list" substituted (1.12.2006) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 11(3)(c); S.R. 2006/464, art. 2(2), Sch. 2 (with transitional provisions in S.R. 2006/468, art. 3(1), Sch.)

F14Words in art. 2(2) in definition of "the penultimate year" substituted (1.12.2006) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 39, Sch. 2 para. 2(6); S.R. 2006/464, art. 2(2), Sch. 2 (with transitional provisions in S.R. 2006/468, art. 3(1), Sch.)

F16Art. 2(2): definitions of "private garage" and "private storage premises" inserted (1.12.2006) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 39, Sch. 2 para. 2(7); S.R. 2006/464, art. 2(2), Sch. 2 (with transitional provisions in S.R. 2006/468, art. 3(1), Sch.)

F18Art. 2(2): definitions of "rateable capital value" and "rateable net annual value" inserted (1.12.2006) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 39, Sch. 2 para. 2(9); S.R. 2006/464, art. 2(2), Sch. 2 (with transitional provisions in S.R. 2006/468, art. 3(1), Sch.)

F20Words in art. 2(2) in definition of "valuation list" substituted (1.12.2006) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 11(3)(d); S.R. 2006/464, art. 2(2), Sch. 2 (with transitional provisions in S.R. 2006/468, art. 3(1), Sch.)

F21Word in art. 2(2) in definition of "the valuation list" substituted (1.12.2006) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 11(3)(e); S.R. 2006/464, art. 2(2), Sch. 2 (with transitional provisions in S.R. 2006/468, art. 3(1), Sch.)

Interpretation: definitions relating to agricultural land, agricultural buildings and livestock and poultry buildings, and to industrial, railway and freight-transport hereditamentsN.I.

3.  The definitions contained in Schedules 1 to 4 shall have effect for the purposes of this Order.

Interpretation: definition of “dwelling-house”, etc.N.I.

4.  Schedule 5 shall have effect for the purpose of determining whether a hereditament is to be treated as a dwelling-house for the purposes of this Order, and for the purpose of determining to what extent certain hereditaments are to be treated as used for the purposes of a private dwelling [F25 and the definitions of “private garage” and “private storage premises” contained in paragraphs 6 and 7 of Schedule 5 shall have effect for the purposes of this Order] .

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Interpretation: [F26definition] of “material change of circumstances”F27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .N.I.

5.  In this Order the expression “material change of circumstances”[F28has the meaning assigned to it by paragraph 1] of Schedule 6.

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PART IIN.I.RATING

Making and levying of ratesN.I.

Regional rate and district rateN.I.

6.—(1) Rates shall be made for each year in accordance with the provisions of this Order—

(a)by the Department; and

(b)by district councils;

and shall be levied in accordance with the provisions of this Order.

(2) In this Order, a rate made by the Department is referred to as a “regional rate” and a rate made by a district council is referred to as a “district rate”.

[F29(3) Subject to the provisions of this Order, a rate—

(a)shall be made and levied at an amount in the pound—

(i)in the case of a regional rate, on the rateable values of every hereditament;

(ii)in the case of a district rate, on the rateable values of every hereditament in the district; and

(b)shall, subject to paragraphs (4) and (5), be made and levied in accordance with the relevant valuation lists.

(4) In making the rate, the Department or the district council may disregard any alterations made in a valuation list after such date as the Department or the district council considers convenient for the purpose of fixing the amount in the pound of the rate.

(5) Where the rate is for a year beginning with the date on which a new valuation list is to come into force and is made before that date, the rate shall be made by reference to the new list (so far as it replaces an existing list).

(6) Different regional and district rates may be made and levied on the rateable net annual values of hereditaments and the rateable capital values of hereditaments in accordance with prescribed rules.]

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Making of ratesN.I.

7.—(1) A regional rate shall be made by an order of the Department which shall be subject to affirmative resolution.

(2) A district rate shall be made by a resolution of the district council.

(3) An order or resolution making a rate shall specify the amount in the pound at which the rate is to be levied.

(4) Before making an order making[F30 a] regional rate for any year, the Department shall take into consideration estimates of the amounts required to be raised by means of district rates for that year.

(5) A rate shall be treated as duly made notwithstanding that the order or resolution making the rate—

(a)is made without reference to individual hereditaments;

(b)does not take account of any exemption or relief in respect of rating conferred in relation to hereditaments of any description or particular hereditaments;

(c)is made, or in the case of an order comes into operation, after the beginning of the year for which the rate is made.

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Time of making of, determination of amount of, and notification of, district rateN.I.

8.—(1) Not later that the prescribed date in each year every district council shall make[F31 a] district rate for the next-following year.

(2) The duty imposed on a council by Article 6(1) to make a rate for each year shall not be affected by failure to make the rate by the prescribed date.

(3) A district rate made for any year—

(a)must be sufficient to provide for such part of the total estimated expenditure of the district council to be incurred during that year as is not to be met by other means; and

(b)may also include such additional amount as is, in the opinion of the district council, required—

(i)to cover expenditure previously incurred, or

(ii)to meet contingencies, or

(iii)to defray any expenditure which may fall to be defrayed before the date on which money to be received on account of the next subsequent district rate will first become available.

(4) When a district council makes a district rate it shall, within the prescribed period after the rate is made,—

(a)notify the Department in the prescribed manner of the amount in the pound of the rate; and

(b)publish notice of the rate in such manner as appears to the council to be suitable for bringing the rate to the notice of persons on whom the rate is to be levied.

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Levying of ratesN.I.

9.—(1) [F32A] regional rate and[F32 a] district rate shall be levied by the Department in every district as if they were items of a single rate.

(2) For all purposes, including the purposes of section 4 of the Crown Debts (Ireland) Act 1781 [1781 c.20 (I)] , the whole of the rate comprised of the items mentioned in paragraph (1) shall be a debt due to the Crown.

(3) Without prejudice to [F33Article 29 or 29A or Schedule 9],—

(a)a rate for any year shall be due and payable—

(i)if the rate is made before the commencement of that year, on 1st April in that year;

(ii)if the rate is made during that year, when the rate is made;

Sub-para. (b) rep. by 1983 NI 7

(4) The Department shall, when a rate has become due and payable, make demand of the respective sums from the persons charged therewith, by serving on each of those persons a demand note.

(5) The demand note on which the rate is levied shall include information with respect to—

(a)the situation of the hereditament in respect of which the demand note is issued;

[F34(b)any rateable net annual value or rateable capital value of the hereditament and, where different, any net annual value or capital value of the hereditament;]

(c)the amounts in the pound at which the regional rate and the district rate are charged; and

(d)the period for which the rate is made;

but otherwise shall be in such form as the Department considers fit.

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Modifications etc. (not altering text)

Departures from valuation list in levying ratesN.I.

10.—(1) The Department, in levying a rate, may make such departures not affecting value from the particulars contained in [F35a valuation list] as may be necessary to enable the rate to be effectively levied in accordance with the provisions of this Order.

(2) Any departure under paragraph (1) shall be forthwith reported to the district valuer.

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Modifications etc. (not altering text)

Appeal against rateN.I.

11.—(1) Subject to paragraph (2), if a person—

(a)is aggrieved by a district rate; or

(b)is aggrieved by any neglect, act or thing done or omitted by the district council in connection with a district rate; or

(c)has any material objection to the inclusion or exclusion of any person in or from, or to the amount charged to any person in, a regional rate or a district rate;

he may appeal to the county court; and notice of any such appeal shall be served on the Department and, if it relates to a district rate, the district council and shall also be served on any person other than the appellant with respect to whom the rate may be required to be altered in consequence of the appeal; and the Department or the district council or any such person shall, if it or he so desires, be heard on the appeal.

(2) An appeal shall not lie under this Article in respect of any matter in respect of which relief might have been obtained—

(a)under Article 13(3) by means of an appeal as to the appropriate date for the taking effect of an alteration in [F36a valuation list] ; or

(b)F37. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)under Part III by means of—

(i)an application for revision of [F38a valuation list] ; or

(ii)an appeal against the making or refusal of an alteration in [F38a valuation list] or an application for the review of such an alteration.

(3) A rate for any year shall be leviable notwithstanding that notice has been served of an appeal under this Article against the rate, except that, after such notice has been served by any person on the Department and until the appeal has been determined or abandoned, no proceedings shall be commenced or carried on to recover from that person any sum greater than—

(a)the amount leviable by way of rates for the immediately preceding year in respect of the hereditament to which the appeal relates; or

(b)if the hereditament was not included in [F39any valuation list] in force during that preceding year or any material change of circumstances affecting the hereditament was not taken into account for the purposes of that list, the amount which would have been so leviable if, at the beginning of that preceding year,—

(i)the hereditament had been included in [F40any relevant list] then in force or an alteration had been made in that list in relation to the hereditament by reason of that change of circumstances; and

(ii)[F41any net annual value or capital value] of the hereditament, or that value as altered by reason of that change of circumstances, had been included in that list at such amount as the district valuer certifies would have been so included if the facts had been as mentioned in head (i).

(4) Where on an appeal under this Article against a rate the court sees just cause to give relief, then—

(a)the court shall amend the rate in such manner as the court thinks necessary for giving the relief, and may for that purpose alter the amount of a district rate, but shall not quash or wholly set aside such a rate except as permitted by paragraph (5);

(b)if it appears to the court that, as a result of any such amendment, any sum paid in consequence of the rate by any person before the hearing of the appeal ought not to have been paid by or charged on that person, the court shall order that sum to be repaid to that person by the Department together with all reasonable costs occasioned by that person having paid or been required to pay that sum;

(c)if the rate is amended so as to make chargeable any person not previously charged or to increase the charge on any person, the rate as amended shall be leviable on that person in the like manner as if it had always been in its amended form.

(5) If, on an appeal under this Article against a district rate, the court is of the opinion that, for the purpose of giving relief to the appellant, it is necessary that the rate should be wholly quashed, the court may quash the rate; but in that case, subject to paragraph (6), all amounts charged by the rate shall be leviable in like manner as if no appeal had been made and, when paid or recovered, shall be treated as payments on account of the next effective rate.

(6) Where on an appeal under this Article the court orders a district rate to be quashed, the court may order that any sum charged on any person by that rate, or any part of a sum so charged, shall not be paid; and after the making of such an order no proceedings shall be commenced or continued for the purpose of levying that sum or part; but no person shall be liable to any action for any thing done by him for the purpose of levying any sum before he had notice of any order under this paragraph providing for that sum not to be paid.

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Art. 12 rep. by 1998 NI 22

Effect of alteration in valuation listN.I.

13.—(1) Where an alteration in relation to a hereditament is made in [F42 a valuation list], then, for the purposes of levying any rate—

(a)where—

(i)the list is a new valuation list, and

(ii)the alteration is made in consequence of an application for revision which was served on the district valuer before the end of the period of six months beginning with the date on which the list came into force, and

(iii)the hereditament was included in [F43a valuation list superseded by the new list to any extent in relation to the hereditament] and, since the new list came into force, has not come into occupation[F44 or become rateable under Article 25A] after having been out of occupation on account of structural alterations, or has not been affected by the happening of any event which is a material change of circumstance such as is mentioned in paragraph 1( b) to ( g) of Schedule 6,

the alteration shall be deemed to have had effect on and after the date on which the list came into force;

(b)where the alteration is made by way of correction of a clerical error, [F42 that valuation list] shall have effect, and be deemed always to have had effect, as so corrected;

(c)where the alteration—

(i)consists of the inclusion in [F42 that valuation list] of a newly erected or newly constructed hereditament or an altered hereditament which has been out of occupation on account of structural alterations[F44 and has not become rateable under Article 25A], or

(ii)[F45consists of the revision in that valuation list of an altered hereditament which has been out of occupation on account of structural alterations[F44 and has not become rateable under Article 25A] or] is made by reason of any event which is a material change of circumstances such as is mentioned in paragraph 1( b) to ( g) of Schedule 6,

the alteration shall[F46 subject to[F45 paragraphs (1A) and (1B)]][F47 be deemed to have had effect on and after the date on which the new or altered hereditament came into occupation[F44 (or became rateable under Article 25A if earlier)] or, as the case requires,] the date of the happening of the event by reason of which the alteration is made;

(d)where the alteration is made by the Commissioner under Article 50(1)( a)(iv) to show the net annual value for any year of a hereditament such as is there mentioned, the alteration shall be deemed to have been made at the beginning of that year;

(e)where the alteration is made pursuant to Article 55 on a review, following the final disposal of an appeal [F48under Article 54 or 54A] , of [F42 an alteration in, or decision not to alter, a valuation list or of a revaluation ( “the interim revision”)], the alteration shall be deemed to have had effect on and after the same date as that on which any alteration which was made or could have been made in consequence of [F42 the interim revision] had or would have had effect;

(f)where neither sub-paragraph ( a), ( b), ( c), ( d) nor ( e) applies the alteration shall have effect, or be deemed to have had effect,—

(i)on and after the date of the commencement of the year in which the application was made for the revision of [F42 that valuation list] in consequence of which the alteration is made (whether the alteration is made immediately following the revision or on appeal), or, if the alteration is made otherwise than in consequence of an application, the year in which a certificate of the alteration [F42 was served] on the occupier of the hereditament (or, if the alteration is made on a review under Article 51(2) or on appeal, the year in which a certificate of the alteration that is the subject of the review or appeal, or was the subject of any earlier review or appeal, was so served), or

(ii)on and after such later date (if any) as is appropriate in all the circumstances.

[F49(1A) Where an alteration falling within paragraph (1)(c)—

(a)increases or decreases the net annual value ascribed to the hereditament by an amount not exceeding £250 or such other amount as the Department may by order subject to affirmative resolution substitute; or

(b)increases the capital value ascribed to the hereditament, falls within head (ii) of paragraph (1)(c) and is made by reason of any event which is a material change of circumstances such as is mentioned in paragraph 1(b) of Schedule 6,

the alteration shall have effect on and after the date of the commencement of the year immediately following the year in which the alteration is made.]

[F45(1B) Where an alteration falling within paragraph (1)(c) is made by reason of more than one event which are material changes of circumstances, so much of the alteration as is made by reason of each event shall be deemed to have had effect on and after the date of the happening of that event.

(1C) For the purpose of paragraph (1B), the district valuer may, on an application made by any person, issue a certificate specifying the amount of [F50any net annual value or capital value] ascribed to the hereditament which is attributable to any event which is a material change of circumstances.

(1D) Any person who is aggrieved by any certificate issued by the district valuer under paragraph (1C) may appeal to the Commissioner, and the provisions of Articles 51 to [F5154A] shall, with the appropriate modifications, apply in relation to an appeal under this paragraph.]

[F52(2) Any question as to the appropriate date for the purposes of paragraph (1)(f)(ii)—

(a)may be determined—

(i)by the Lands Tribunal if the question arises in connection with a decision of the Lands Tribunal on an appeal under this Order; or

(ii)by the Valuation Tribunal, subject to any determination by the Lands Tribunal under head (i), if it arises in connection with a decision of the Valuation Tribunal on an appeal under the succeeding provisions of this Order; or

(b)if it is not so determined, shall in the first instance be determined by the Department.]

(3) Notice of any determination under sub-paragraph ( b) of paragraph (2) shall be served by the Department on the occupier of the hereditament, and—

[F53(a)any person aggrieved by a determination made by the Department under that sub-paragraph may—

(i)if the appropriate Tribunal is the Valuation Tribunal, appeal to the Valuation Tribunal;

(ii)in any other case, to the Lands Tribunal; and

(b)on an appeal under sub-paragraph (a), the Tribunal to which the appeal is made may give such directions in the matter as it considers appropriate;

and the Department and the Valuation Tribunal shall comply with any directions given to it under sub-paragraph (b).]

(4) Where the alteration affects the amount levied on account of a rate in respect of any hereditament in accordance with [F54a valuation list] , the difference—

(a)if too much has been paid, shall be repaid or allowed; or

(b)if too little has been paid, shall be paid and may be recovered as if it were arrears of the rate.

(5) Except where the alteration is made by way of correction of a clerical error, no liability shall be imposed or right conferred on any person by virtue of paragraph (4) to pay or receive the difference referred to in that paragraph if that person had ceased to occupy the hereditament in question before the date of service of the application for revision of [F55a valuation list] in consequence of which the alteration was made, or if the alteration was made otherwise than in consequence of an application, the date of service on the occupier of the hereditament of the certificate of the alteration.

[F44(5A) For the purposes of paragraph (1)(a)(iii) and (c) a hereditament becomes rateable under Article 25A on the date on which a person becomes chargeable to rates under that Article in respect of the hereditament.]

(6) In paragraphs (1)( f)(i), (3) and (5) “occupier” includes an owner who is rated instead of the occupier under Article 20 or who enters into an agreement with the Department under Article 21[F44 and a person who is chargeable to rates under Article 25A]; and in paragraph (5) “occupy” shall be construed accordingly.

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Rating on basis of apportioned value in certain casesN.I.

14.—(1) Subject to paragraph (3), where it appears to the Department that part of a hereditament included in [F56a valuation list] is occupied, and that some other part of the hereditament is unoccupied, but is likely to remain unoccupied for a short time only, the district valuer—

(a)at the request of the Department; and

(b)with the agreement of the occupier as to the extent of those parts;

if he is satisfied that the parts are capable of separate occupation, may apportion the net annual value [F57or the capital value] of the hereditament between the occupied and the unoccupied parts and certify the extent to which the net annual value [F57or the capital value] is attributable to each such part.

(2) Where the net annual value [F58or the capital value] of a hereditament is apportioned under paragraph (1), then, as from—

(a)the commencement of the year in which the request was made; or

(b)the date on which the hereditament became partly occupied and partly unoccupied,

whichever is the later, and until—

(i)the unoccupied part becomes occupied; or

(ii)a further apportionment is made under paragraph (1); or

(iii)an alteration is made in [F59a valuation list] in pursuance of an application for revision made by reason of the hereditament being occupied in parts,

each such part of the hereditament and so much of the net annual value [F58or the capital value] of the hereditament as is apportioned to each such part shall be treated for the purposes of this Part as if they were included in [F60the appropriate valuation list] as, respectively, a separate hereditament and its net annual value [F61or its capital value] .

(3) Paragraph (1) shall not apply to a hereditament where the owner is rated under Article 20 or has undertaken under Article [F6221] to pay the rates chargeable in respect of the hereditament.

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Refund of overpaymentsN.I.

15.—(1) Without prejudice to Articles 11(4)( b), 13(4)( a), 19(4)F63. . . and [F64 31(5)( a)[F65 and paragraph 3 of Schedule 8A]], but subject to paragraph (2), where it is shown to the satisfaction of the Department that any amount paid on account of a rate, and not recoverable apart from this Article, could properly be refunded on the ground that—

(a)the amount of any entry in a valuation list was excessive; or

(b)the rate was levied otherwise than in accordance with the valuation [F66lists] then in force; or

(c)any exemption or relief to which a person was entitled was not allowed; or

(d)the hereditament was unoccupied during any period; or

(e)the person who made a payment in respect of the rate was not liable to make that payment,

the Department may refund that amount or a part of it.

(2) No amount shall be refunded under paragraph (1)—

(a)unless application for the refund was made before the end of the sixth year after that in which the amount was paid; or

(b)if the amount paid was charged on the basis, or in accordance with the practice, generally prevailing at the time when the payment was demanded.

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Modifications etc. (not altering text)

[F67Payment of interestN.I.

15A.  Regulations may make provision for interest calculated in accordance with the regulations to be payable by the Department in such manner and in such circumstances as may be prescribed.]

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Certificates and statements as to rates, etc.N.I.

16.—(1) A certificate signed by a person authorised by the Department to exercise functions under this paragraph stating—

(a)the net annual value [F68, the capital value or the rateable values] of a hereditament at a date specified in the certificate; or

(b)the amount of rates chargeable in respect of the hereditament; or

(c)whether any, and if so what, amount has been paid in satisfaction of such rates;

shall be admissible in any proceedings as sufficient evidence of the matters stated in the certificate and that the amount stated under sub-paragraph ( b) or, as the case may be, the difference between the amounts stated under sub-paragraphs ( b) and ( c) is unpaid and is due to the Department; and a document purporting to be such a certificate as is mentioned in this paragraph shall be deemed to be such a certificate until the contrary is proved.

(2) A certificate of a district council stating that a district rate of a specified amount in the pound has been made or published by the council on a date specified in the certificate shall be admissible in any proceedings as sufficient evidence of the matters stated in the certificate.

(3) The Department shall, on being so requested by a person who is or was liable in respect of a hereditament for rates for any period in the current year or any year preceding that year give him—

(a)a statement of the rates payable in respect of the hereditament for any of those years in respect of which he is still liable for arrears at the time of the request;

(b)a statement of the rates paid in respect of the hereditament for any of those years, not being a year earlier than the ninth preceding year F69. . . .

(4) Where a person satisfies the Department that he is or was liable, in respect of a hereditament, to indemnify any other person for rates, he shall be entitled to the like statement under paragraph (3) as that other person is entitled to.

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Modifications etc. (not altering text)

[F70Rateable values]N.I.

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F70Art. 17 and preceding cross heading substituted (1.12.2006) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 5(1); S.R. 2006/464, art. 2(2), Sch. 2 (subject to transitional provisions in S.R. 2006/468 art. 3(1), Sch.)

[F71Rateable valuesN.I.

17.(1) For the purposes of this Order the rateable values of a hereditament are—

(a)its rateable net annual value (if any); and

(b)its rateable capital value (if any).

(2) For the purposes of this Order the rateable values of a hereditament shall be ascertained in accordance with the provisions of Schedule 7.]

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F71Art. 17 and preceding cross heading substituted (1.12.2006) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 5(1); S.R. 2006/464, art. 2(2), Sch. 2 (with transitional provisions in S.R. 2006/468, art. 3(1), Sch.)

Liability and assessmentN.I.

[F72Liability to be rated in respect of hereditamentsN.I.

18.(1) Subject to the provisions of this Order, every occupier of a hereditament which is included in the valuation lists shall be chargeable to rates in respect of the hereditament according to its rateable values.

(2) In respect of a specified hereditament which has a rateable capital value regulations may—

(a)specify, or provide for there to be determined under the regulations—

(i)its maximum capital value;

(ii)its minimum capital value;

(b)provide that a person shall be liable in respect of its—

(i)maximum capital value instead of its rateable capital value, if its rateable capital value exceeds its maximum capital value;

(ii)minimum capital value instead of its rateable capital value, if its rateable capital value is less than its minimum capital value;

(c)provide that references in specified provisions to its capital value or to its rateable capital value are to be construed as references to its maximum capital value or its minimum capital value as the case may be.

(3) In paragraph (2)—

specified hereditament” means a hereditament which falls within a class specified in regulations under that paragraph;

specified provisions” means provisions of, or made under, this Order specified in regulations under that paragraph.]

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F72Art. 18 substituted (1.12.2006 for certain purposes, otherwise 1.4.2007) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 6; S.R. 2006/464, art. 2(2), (4), Sch. 2

General provisions as to liability and assessment to rateN.I.

19.—(1) The following general provisions shall have effect with respect to the assessment of persons to, and their liability on account of, a rate in respect of any hereditament for any year.

(2) A person who is in occupation of the hereditament for part only of the year shall, subject to the provisions of this Article, be liable to be charged with such part only of the total amount of the rate as bears to that amount the same proportion as the number of days during which he is in occupation bears to the total number of days in the year.

(3) A person who is in occupation of the hereditament for any part of the year may be assessed to the rate in accordance with the provisions of paragraph (2) notwithstanding that he ceased to be in occupation before the rate was made.

(4) A person who is in occupation of the hereditament at any time after the rate is made may be assessed to and shall in the first instance be liable to pay—

(a)if he was in occupation at the beginning of the year, the whole of the amount charged in respect of the hereditament; or

(b)if he came into occupation subsequently, a proportion of that amount calculated on the basis that he will remain in occupation until the end of the year,

but shall, if he goes out of occupation before the end of the year, be entitled to recover from the Department any sums paid by him in excess of the amount properly chargeable against him in accordance with the provisions of paragraph (2)[F73 and paragraph 3(2) of Schedule 8A], except that—

(i)no allowance shall be made for a period of less than seven days;

(ii)F74. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(iii)a person shall not be entitled to recover any such sum in so far as he has previously recovered it from an incoming occupier.

(5) Where the name of any person liable to be rated as occupier of any hereditament is not known to the Department, it shall be sufficient to assess him to the rate by the description of the “occupier” of the hereditament (naming it) in respect of which the assessment is made, without further name or description.

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Rating of owners instead of occupiers in certain casesN.I.

20.[F75(1) Subject to the provisions of this Order, rates shall be payable by, and levied on, the owner, instead of the occupier, of a hereditament if any of the following sub-paragraphs applies—

(a)the net annual value of the hereditament does not exceed £750;

(b)the capital value of the hereditament does not exceed £55,000;

(c)both the following conditions are satisfied—

(i)the rent of the hereditament is payable or is collected at intervals shorter than quarterly or the tenancy agreement (if any, and all of them if more than one) does not provide when it is payable or collected; and

(ii)either its net annual value does not exceed £1,590 or its capital value does not exceed £150,000;

(d)separate parts of the hereditament are let as apartments or lodgings; or

(e)the hereditament consists of or includes a house in multiple occupation.

(1A) Where a hereditament has a net annual value and a capital value, both conditions in sub-paragraphs (a) and (b) or, as the case may be, in sub-paragraph (c)(ii) of paragraph (1) must be satisfied.

(1B) In paragraph (1)(e) “house in multiple occupation” has the same meaning as in Part IV of the Housing (Northern Ireland) Order 1992 (NI 15) except that—

(a)a person under the age of 16 shall not be treated as a qualifying person for the purposes of that definition; and

(b)paragraphs (5) and (6) of Article 31AA shall apply for the purposes of determining whether a person is a member of another person's family for the purposes of this paragraph as they apply for the purposes of that Article.]

(2) Where any owner is rated under this Article, he shall be entitled to such relief in respect of any non-occupation of the hereditament as he would have been entitled to receive had he been rated as the occupier in respect thereof.

(3) Notwithstanding anything in paragraph (1), so long as a person who has wilfully entered upon a hereditament [F76to which (subject to paragraph (1A)) sub-paragraph (a), (b) or (e) of paragraph (1) applies] with intent wrongfully to take possession of, or use, the hereditament is in occupation of the hereditament without the permission of the owner, that person, and not the owner, shall be chargeable to rates in respect of the hereditament.

(4) There shall be allowed to each owner who is rated under this Article and pays the amount due from him on account of the rate on or before the date of the expiration of—

(a)half the year for which the rate is madeF77. . . ; or

(b)one month from the date of service of the demand note on which the rate is levied;

whichever is the later, an allowance equal to 7½ per cent. of the amount payable.

[F78(5) The Department may by order made subject to affirmative resolution substitute a different limit for any limit specified in paragraph (1)(a), (b) or (c)(ii); but any such order shall not affect any person's liability for rates for any period before the coming into force of the first new valuation list to come into force after the date of the order, being a valuation list relevant to the net annual value or capital value of the hereditament in question.]

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Payment or collection of rates by owners by agreementN.I.

21.—(1) The owner of any hereditament the rent of which becomes payable or is collected at intervals shorter than quarterly may by agreement in writing with the Department undertake[F79 that he will pay the rates chargeable in respect of the hereditament whether it is occupied or not] and the Department may agree, where the owner so undertakes and pays over to the Department on or before the date or dates specified in the agreement the amounts payable by him thereunder, to make him an allowance not[F79 exceeding [F8012.5 per cent.]]

(2) An allowance made under paragraph (1) in respect of any hereditament to an owner who is rated under Article 20 shall be in substitution for any allowance to which he might otherwise have been entitled in respect of that hereditament under that Article.

(3) An agreement entered into under this Article shall continue in force until determined by notice served either by the Department on the owner or by the owner on the Department, and, in the event of a change in the ownership of any hereditament while the agreement is in force, shall continue to be binding upon the new owner as if it had been made by him.

(4) A notice for the purposes of paragraph (3) shall take effect only on the expiration of a year and shall be given not less than six months before the expiration of that year.

Paras. (5), (6) rep. by 1998 NI 22

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Provisions supplementary to Articles 20 and 21N.I.

22.—(1) Where in the case of any hereditament the owner is rated in respect thereof in pursuance of Article 20, or has undertaken in pursuance of Article 21 to pay or collect the rates charged in respect thereof, the amount due from him on account of those rates shall be recoverable by the Department from him in like manner and subject to the like conditions as rates payable by the occupier of a hereditament (not being an occupier by whom a notice under Article 29 of his election to pay rates by instalments has been given and is for the time being in force) are recoverable from the occupier.

(2) The Department may serve on an owner who is rated under Article 20 instead of the occupier or who enters into an agreement with the Department under Article 21 a notice requiring him to state to the Department in writing, within a period and in the manner specified in the notice,—

(a)the names and addresses of the occupiers of the hereditaments in respect of which he is so rated or has so agreed; and

(b)such particulars with respect to the periods for which any of those hereditaments have been unoccupied and with respect to the amount which he has failed to collect from the occupiers as the Department may require for the purpose of enabling it to determine what amount is properly due from the owner under Article 20 or 21;

and the owner shall comply with the notice.

(3) Where the name of any person liable to be rated as owner of any hereditament is not known to the Department, it shall be sufficient to assess him to the rate by the description of the “owner” of the hereditament (naming it) in respect of which the assessment is made, without further name or description.

F81[(4)  The Department may by order direct that for any percentage mentioned in Article 20(4) or 21(1) there shall be substituted such other percentage as may be specified in the order.

[F82(4A) In paragraphs (4B) and (4C) “existing agreement”, in relation to an order under either of those paragraphs, means an agreement under Article 21 which is in force on the commencement of the order under that paragraph.

(4B) Where the Department makes an order under paragraph (4), the Department may by order direct that for any percentage specified in an existing agreement there shall be substituted such other percentage as may be specified in the order under this paragraph.

(4C) The Department may by order direct that for any percentage mentioned in an existing agreement in respect of a hereditament of a class specified in the order there shall be substituted such other percentage as may be specified in the order.

(4D) The power conferred by paragraph (4C) is exercisable whether or not it is exercised in consequence of an order under paragraph (4).]

(5)  An order under paragraph (4) [F83, (4B) or (4C)] shall be subject to affirmative resolution and shall have effect from the beginning of the year after that in which it is made.]

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Liability of occupier for rates unpaid by ownerN.I.

23.—(1) Notwithstanding that the owner of a hereditament is liable for, or has undertaken, payment of the rates assessed thereon, if—

(a)any sum due on account of a rate in respect of the hereditament is not paid by the owner on or before—

(i)where the sum is payable under Article 20, the date mentioned in paragraph (4) of that Article; or

(ii)where the sum is payable under an agreement entered into under Article 21, the date specified in that agreement which is applicable in relation to that sum; or

(b)a notice has been served on the occupier of the hereditament under Article 26(1) and he has not complied with it;

any sum due on account of a rate in respect of the hereditament shall, without prejudice to any liability of the owner, become payable by, and, subject to paragraph (2), may be levied on, the occupier of the hereditament.

(2) The occupier shall not be compelled to pay to the Department under this Article at any time any sum greater than the amount of rent due from him at that time, unless a notice has been served on him under Article 26(1) and he has not complied with it.

(3) Where an occupier pays under paragraph (1) any sum due on account of a rate which, if it had been paid by the owner, would not give rise to a payment by the occupier under paragraph 3 of Schedule 8, then, notwithstanding any covenant or agreement to the contrary,—

(a)the occupier may deduct the amount of the payment from the rent due to the owner; and

(b)if the amount of rent due is less than the amount of the payment, the occupier—

(i)may deduct the difference between those amounts from the rent accruing due to the owner then or in the future, or

(ii)may recover that difference from the owner as a debt;

and every payment in respect of which a deduction is made under sub-paragraph ( a) or ( b)(i) shall be a valid discharge of the rent to the extent of the payment.

[F84Liability to be rated in respect of hereditaments owned by the Housing Executive, etc.N.I.

23A.(1) Regulations may provide that a person shall be chargeable to rates in respect of a hereditament in the social sector as if its rateable capital value were such figure as may be determined by the Department (its “social sector value”).

(2) The Department shall determine the social sector value so as to ensure that the amount of rates chargeable is such proportion of any rent payable to the owner as the Department considers appropriate.

(3) In this Article—

hereditament in the social sector” means a hereditament which—

(a)

is wholly owned by the Northern Ireland Housing Executive or such registered housing associations or other bodies as may be prescribed; and

(b)

is not a hereditament of a prescribed description;

registered”, in relation to a housing association, means registered in the register maintained under Part II of the Housing (Northern Ireland) Order 1992 (NI 15).

(4) Regulations may provide—

(a)for such references in this Order to capital value or to rateable capital value as may be prescribed to be construed as references to social sector value in relation to a hereditament in the social sector; and

(b)for Articles 10 and 15(1)(b) to have effect subject to the regulations.]

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Recovery of rates from tenants and lodgersN.I.

24.—(1) Without prejudice to Article 23, where the rates due from the person rated in respect of any hereditament are in arrear, the Department may serve on any person paying rent for that hereditament, or any part thereof, to the person from whom the arrears are due a notice stating the amount of those arrears of rates and requiring all future payments of rent (whether already accrued due or not) by the person paying rent to be made direct to the Department until those arrears are duly paid; and that notice shall operate to transfer to the Department the right to recover, receive and give a discharge for that rent.

(2) In this Article, “rent” includes a payment made by a lodger.

Incidence of rates as between landlord and tenantN.I.

25.  The provisions of Schedule 8 shall have effect for regulating the incidence of rates as between landlord and tenant in the circumstances mentioned in that Schedule.

[F85Liability to be rated in respect of certain unoccupied hereditamentsN.I.

25A.(1) Subject to the provisions of this Order, if the conditions specified in paragraph (2) are satisfied a person shall be chargeable to rates in respect of a hereditament which is unoccupied.

(2) The conditions are—

(a)the hereditament is one to which Schedule 8A applies; and

(b)the person is entitled to possession of it.

(3) A person shall be chargeable to rates under this Article only in respect of a period during which—

(a)the hereditament is unoccupied; and

(b)both the conditions specified in paragraph (2) are satisfied.

(3A) F86. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) For the purposes of this Article a hereditament is unoccupied only if no person is in occupation of any part of it.

(5) For the purposes of this Article a hereditament which is not in use shall be treated as unoccupied if (apart from this paragraph) it would be treated as occupied by reason only of there being kept in or on the hereditament plant or machinery—

(a)which was used in or on the hereditament when it was last in use; or

(b)which is intended for use in or on the hereditament.

(6) Schedule 8A (which makes further provision relating to the liability to be rated in respect of certain unoccupied hereditaments) shall have effect.]

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[F87New buildingsN.I.

25B.(1) Schedule 8B (which makes provision with respect to the determination of a day as the completion day in relation to a new building) shall have effect.

(2) Where—

(a)a completion notice is served under Schedule 8B; and

(b)the building to which the notice relates is not completed on or before the relevant day,

then for the purposes of this Order the building shall be deemed to be completed on that day.

(3) For the purposes of paragraph (2) the relevant day in relation to a completion notice is—

(a)where an appeal against the notice is brought under paragraph 4 of Schedule 8B, the day determined under that Schedule as the completion day in relation to the building to which the notice relates; and

(b)where no appeal against the notice is brought under that paragraph, the day stated in the notice.

(4) Where—

(a)a day is determined under Schedule 8B as the completion day in relation to a new building, and

(b)the building is not occupied on that day,

it shall be deemed for the purposes of Article 25A to become unoccupied on that day.

(5) Where—

(a)a day is determined under Schedule 8B as the completion day in relation to a new building, and

(b)the building is one produced by the structural alteration of an existing building,

the hereditament which comprised the existing building shall be deemed for the purposes of Article 25A to have ceased to exist, and to have been omitted from the list, on that day.

(6) In this Article—

(a)“building” includes part of a building; and

(b)references to a new building include references to a building produced by the structural alteration of an existing building where the existing building is comprised in a hereditament which, by virtue of the alteration, becomes, or becomes part of, a different hereditament or different hereditaments.]

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Power of Department to require information as to ownership, etc., of hereditamentsN.I.

26.—(1) The Department may, for the purposes of this Order, serve a notice on the occupier of any hereditament, or a person paying rent in respect of a hereditament, requiring him to state to the Department in writing, within a period and in the manner specified in the notice,—

(a)the nature of his own interest therein;

(b)the rate at which rent (if any) is payable by him and the dates on which it falls due;

(c)the amount of rent (if any) then due from him;

(d)the name and address of the owner of the hereditament.

(2) Where the Department has reason to believe that a person is receiving or is entitled to receive rent in respect of a hereditament in the capacity of agent or trustee for any other person, the Department may, for the purposes of this Order, serve a notice on him requiring him to state to the Department in writing, within a period and in the manner specified in the notice,—

(a)the nature of that capacity;

(b)the name and address of that other person;

(c)such particulars of—

(i)the rents paid or payable to him in that capacity,

(ii)the hereditaments in respects of which the rents are payable, and

(iii)his receipts and disbursements on account of such rents,

as are required by the notice.

[F88(2ZA) The Department may, for the purposes of this Order, serve a notice on any relevant person requiring him to state to the Department in writing, within a period and in the manner specified in the notice, the following information if it is within his knowledge or control—

(a)the name of the occupier of a hereditament specified in the notice;

(b)the name and address of the owner of a hereditament specified in the notice.]

[F89(2A) If a hereditament to which Schedule 8A applies is unoccupied and the name and address of the person entitled to possession of it are unknown to the Department, the Department may, for the purposes of this Order, serve a notice on any relevant person requiring him to provide to the Department in writing, within a period and in the manner specified in the notice, such prescribed information in respect of that hereditament as is required by the notice and is within his knowledge or control.

(2B) In [F90paragraphs (2ZA) and (2A)] “relevant person” means a district council or any person who the Department has reason to believe is or has been—

(a)a person on whom a notice may be served under paragraph (1) or (2);

(b)a person entitled to possession of the hereditament;

[F91(bb)the owner of the hereditament;]

(c)a person doing estate agency work (within the meaning of the Estate Agents Act 1979);

(d)a statutory undertaker (within the meaning of the Planning (Northern Ireland) Order 1991 (NI 11)); or

(e)a communications provider (within the meaning of the Communications Act 2003 (c. 21)) or a public telecommunications operator (within the meaning of the Telecommunications Act 1984 (c. 12)).]

(3) Where a notice is served on a person under[F89 this Article] he shall comply with the notice.

(4) In this Article—

  • “hereditament” includes part of a hereditament;

  • “rent” includes a payment made by a lodger.

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Modifications etc. (not altering text)

[F92Powers of entry of persons authorised by DepartmentN.I.

26A.(1) F93. . . Any person authorised by the Department in writing in that behalf may, on production if required of his credentials, at any reasonable time enter any land for the purpose of gathering information regarding that or any other land for the purposes of this Order.

(2) F94. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F95(3) The occupier or, if the land is not occupied, the person entitled to possession of it shall give such assistance as the person mentioned in paragraph (1) may reasonably require to enter the land or for the purpose mentioned in that paragraph.]]

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Special reliefs in respect of dwellingsN.I.

Reduction of regional rate on dwellingsN.I.

27.  F96. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Art. 28 rep. by 1983 NI 14

Right to pay rates F97. . . by instalmentsN.I.

29.F98[(1) F99. . . Any person who is the occupier of a hereditament which is not a hereditament in respect of which the owner is rated under Article 20 or has entered into an agreement with the Department under Article 21 may by notice to the Department served in accordance with paragraph 1 of Schedule 9 elect to pay rates in respect of that hereditament by instalments in accordance with that Schedule; and, as from the date which under the said paragraph 1 is the effective date of that notice until, in pursuance of Article 30(3) or paragraph 6 of Schedule 9, that notice ceases to be in force, any rates for the year in which that date falls or any subsequent year which are charged on that person in respect of that hereditament shall be payable by instalments accordingly.]

(1A) F100. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) Subject to paragraph 6 of Schedule 9, where pursuant to paragraph (1) the rates charged on any person in respect of any hereditament are payable by instalments, those rates shall be recoverable only to the extent of each respectively of those instalments as and when it falls due.

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F98Subsection (1) sets out the subsection. as amended by 1981 NI 13 art.6

[F101[F102Agreements for deferred payment of rates on dwellingsN.I.

29A.(1) Regulations may provide that the Department may enter into an agreement with a person for the payment of rates in respect of the capital value of a hereditament to be deferred.

(2) Regulations may require that—

(a)the person must be both the occupier and the owner of the hereditament and a person to whom paragraph (3) applies;

(b)the hereditament must be a dwelling-house or, though not a dwelling-house, used partly for the purposes of a private dwelling; and

(c)prescribed conditions must be satisfied.

(3) This paragraph applies to a person if the person is—

(a)of pensionable age;

(b)the partner of a person who is eligible to make an agreement under this Article in respect of the same hereditament by virtue of sub-paragraph (a); or

(c)the surviving partner of a person who has made an agreement under this Article in respect of the same hereditament.

(4) Regulations may make provision—

(a)as to the terms of the agreement (including terms as to repayment, the payment of interest and other charges and as to the termination of the agreement and extending the period of the agreement);

(b)for the amount outstanding under the agreement to be a charge on an estate in land and for the enforcement of such a charge;

(c)for an agreement to transfer the amount outstanding under an agreement made in respect of the same hereditament by the deceased partner of the occupier;

(d)for the meaning of “occupier”, “owner” and “pensionable age” in this Article.

(5) Regulations may provide for—

(a)an agreement under this Article to apply to payment of the rates for the whole of the commencement year, and

(b)for the repayment of any amount already paid in respect of them.

(6) In paragraph (5) “the commencement year” means the year in which regulations for the purposes of that paragraph first come into force or, if later, the year in which the agreement is entered into.

(7) Regulations may for the purposes of this Article modify paragraphs (2) and (3) or any other provision of this Order.

(8) Regulations may make such provision as the Department considers necessary or expedient for the purposes of this Article.

(9) For the purposes of this Article a person is the partner of another person if—

(a)they are a man and a woman who are married to each other;

(b)they are a man and a woman who are not married to each other but are living together as husband and wife;

(c)they are two people of the same sex who are civil partners of each other; or

(d)they are two people of the same sex who are not civil partners of each other but are living together as if they were civil partners of each other.

(10) For the purposes of this Article two people of the same sex are to be regarded as living together as if they were civil partners if, but only if, they would be regarded as living together as husband and wife were they instead two people of the opposite sex.

(11) For the purposes of this Article—

(a)a person (“S”) is the surviving partner of another person if, immediately before that other person died, S was the partner of that other person;

(b)a person (“D”) is the deceased partner of another person if, immediately before D died, D was the partner of that other person.]]

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Discount on rates on dwellingsN.I.

30.—(1) An allowance shall be granted in accordance with paragraph (2) to any person entitled to serve a notice under Article 29(1) in respect of a hereditament which either is a dwelling-house, or, though not a dwelling-house, is used partly for the purposes of a private dwelling whether or not he has in fact served such a notice, who pays the net amount due on account of a rate in respect of that hereditament[F103 in a single sum before such date] as the Department may notify to him.

(2) The allowance shall be by way of a discount of[F103 4 %] on—

(a)in the case of a dwelling-house, the amount payable on account of the rate; or

(b)in the case of a hereditament which, though not a dwelling-house, is used partly for the purposes of a private dwelling, so much of the amount payable on account of the rate as is computed by reference to the [F104rateable capital value] of the hereditament.

[F103(2A) The Department may by order direct that for the percentage mentioned in paragraph (2) there shall be substituted such other percentage as may be specified in the order.

(2B) An order under paragraph (2A) shall be subject to affirmative resolution and shall have effect from the beginning of the year after that in which it is made.]

(3) If an allowance under this Article is made in respect of a hereditament in respect of which a notice under Article 29(1) is in force, that notice shall thereupon cease to be in force and, notwithstanding anything in Article 29(1), rates in respect of that hereditament shall cease to be payable in accordance with that Article, without prejudice, however, to the right to serve a fresh notice under Article 29(1) in accordance with paragraph 1 of Schedule 9.

(4) F105. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Modifications etc. (not altering text)

[F106Rate relief in respect of dwellingsN.I.

30A.(1) Regulations may make a scheme (the “rate relief scheme”) providing that, in cases specified in the scheme, the amount which, apart from this Article, would be payable on account of a rate in respect of a dwelling-house shall for each year be reduced in accordance with the scheme.

(2) Regulations may make such provision as the Department considers necessary or expedient for the purposes of this Article.

(3) Regulations may include—

(a)provision for purposes corresponding to those of any statutory provision which has any application in relation to housing benefit;

(b)provision applying any such statutory provision with modifications;

(c)provision creating offences and penalties.

(4) Nothing in paragraph (3) shall affect the generality of paragraph (2).

(5) In this Article—

housing benefit” means housing benefit provided by virtue of a scheme under section 122 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7);

rate in respect of a dwelling-house” includes a rate in respect of the rateable capital value of a hereditament which is used partly for the purposes of a private dwelling;

reduced” includes reduce to nothing.]

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Modifications etc. (not altering text)

[F107Dwellings occupied by persons under 18 and persons in education and training or leaving careN.I.

30B.(1) Regulations may provide that, subject to the condition in paragraph (2), a person (“A”) shall not be chargeable to rates in respect of a hereditament for such periods as may be prescribed when—

(a)the hereditament is used wholly for the purposes of a private dwelling or falls within a prescribed class; and

(b)every occupier of it qualifies for rate relief under this Article and, except in prescribed cases, occupies the hereditament as his only or principal residence.

(2) The condition referred to in paragraph (1) is that, where A receives payments from other persons in respect of their occupation of the hereditament, it appears to the Department that the amount of rates which is not chargeable to A and is attributable to their occupation of it will be applied for the benefit of those other persons.

(3) A person qualifies for rate relief under this Article if—

(a)he—

(i)is under the age of 18; or

(ii)satisfies such conditions relating to education or training or to leaving care as may be prescribed; and

(b)complies with such requirements as may be prescribed.

(4) A person shall be regarded for the purposes of this Article as occupying a hereditament as his only or principal residence if he resides there during such periods as may be prescribed.

(5) Regulations may provide that—

(a)a person shall not be chargeable to rates by virtue of this Article only if an application is made (by him or another person) to the Department containing such information as the Department may reasonably require;

(b)a person aggrieved by a decision of the Department under the regulations may—

(i)require the Department to review its decision; and

(ii)appeal to the Valuation Tribunal;

(c)the Department or any person aggrieved by a decision of the Valuation Tribunal on an appeal by virtue of sub-paragraph (b) as being erroneous on a point of law may require the Valuation Tribunal to state and sign a case for the Court of Appeal;

(d)where an occupier of a hereditament has parental responsibility for another occupier of the hereditament, that other occupier need not occupy the hereditament as his only or principal residence.

(6) In paragraph (5)(d) “parental responsibility” has the same meaning as in the Children (Northern Ireland) Order 1995 (NI 2).]

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[F108Zero-carbon or low-carbon homesN.I.

30C(1) Regulations may provide that, if prescribed conditions are satisfied, the first occupier of a newly-constructed dwelling-house which is—

(a)a low-carbon home; or

(b)a zero-carbon home,

shall not be chargeable in respect of it to rates in respect of a prescribed period.

(2) In the case of a low-carbon home the prescribed period for the purposes of paragraph (1) shall not—

(a)exceed two years; or

(b)begin after 31st March 2013.

(3) In the case of a zero-carbon home the prescribed period for the purposes of paragraph (1) shall not—

(a)exceed five years; or

(b)begin after 31st March 2016.

(4) The Department may by order made subject to affirmative resolution—

(a)substitute a later date for the dates mentioned in paragraphs (2)(b) and (3)(b);

(b)make transitional provision, or provide savings, in connection with the effect of paragraphs (2) and (3).

(5) In this Article the following expressions shall have such meaning as may be prescribed—

  • “first occupier”,

  • “hereditament in the private rented sector”,

  • “low-carbon home”,

  • “newly-constructed”, and

  • “zero-carbon home”.

(6) Regulations for the purposes of paragraph (5) may define “low-carbon home” and “zero-carbon home” by reference to specified aspects of the energy efficiency of a building; and for this purpose “energy efficiency” includes—

(a)consumption of energy;

(b)conservation of energy; and

(c)generation of energy.

(7) Regulations for the purposes of paragraph (5) defining “low-carbon home” and “zero-carbon home” may include requirements which may be satisfied in relation to a dwelling-house either—

(a)by features of the building which, or part of which, constitutes the dwelling-house; or

(b)by other installations or utilities.

(8) Regulations may—

(a)make provision about the method of claiming relief under this Article (including documents or information to be provided);

(b)provide for relief to be wholly or partly withdrawn in prescribed circumstances.

(9) Regulations made by virtue of paragraph (8)(a) may, in particular, make provision about the evidence to be provided to show that the definition of “low-carbon home” or “zero-carbon home” is satisfied.

(10) Regulations made by virtue of paragraph (9) may, in particular—

(a)refer to a scheme or process established by or for the purposes of a statutory provision about building;

(b)establish or provide for the establishment of a scheme or process of certification;

(c)specify, or provide for the approval of, one or more schemes or processes for certifying energy efficiency;

(d)provide for the charging of fees of a reasonable amount in respect of services provided as part of a scheme or process of certification.

(11) Regulations may provide that—

(a)a person aggrieved by a decision of the Department under the regulations may—

(i)require the Department to review its decision; and

(ii)appeal to the Valuation Tribunal;

(b)the Department or any person aggrieved by a decision of the Valuation Tribunal on an appeal by virtue of sub-paragraph (a) as being erroneous on a point of law may require the Valuation Tribunal to state and sign a case for the Court of Appeal.

(12) This Article shall not apply to—

(a)a dwelling-house which is a hereditament in the social sector (within the meaning of Article 23A);

(b)a dwelling-house which is a hereditament in the private rented sector; and

(c)such other dwelling-houses as may be prescribed.

(13) Regulations for the purposes of paragraph (1) may prescribe a period beginning before the making of the regulations but not earlier than the beginning of the year in which the regulations are made.

(14) Regulations may make such provision as the Department considers necessary or expedient for the purposes of this Article.]

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Modifications etc. (not altering text)

[F109Energy efficiencyN.I.

30D(1) Regulations may provide that, in prescribed cases, the amount which, apart from this Article, would be payable in respect of a prescribed period on account of a rate in respect of a dwelling-house to which this Article applies shall be reduced by a prescribed sum.

(2) This Article applies to a dwelling-house if—

(a)prescribed measures to improve its energy efficiency have been taken to a prescribed standard; and

(b)prescribed conditions are satisfied.

(3) In this Article—

dwelling-house” includes a hereditament which is used partly for the purposes of a private dwelling;

energy efficiency” has the same meaning as in Article 30C(6);

rate in respect of a dwelling-house”, in relation to a hereditament which is used partly for the purposes of a private dwelling, means a rate in respect of its rateable capital value.

(4) The prescribed period for the purposes of paragraph (1) shall not—

(a)except in prescribed cases, exceed one year; or

(b)begin after 31st March 2015.

(5) The Department may by order made subject to affirmative resolution—

(a)substitute a later date for the date mentioned in paragraph (4)(b);

(b)make transitional provision, or provide savings, in connection with the effect of paragraph (4).

(6) Regulations may provide that a reduction shall not be made under this Article unless a person has consented to the inspection of the dwelling-house in question and regulations may make provision for such inspections.

(7) Regulations may make provision—

(a)about the method of claiming a reduction under this Article (including documents or information to be provided);

(b)about the method of making a reduction under this Article.

(8) Regulations may provide for prescribed functions under the regulations to be exercisable by such persons as the Department may determine.

(9) Regulations may provide that—

(a)a person aggrieved by a decision of the Department under the regulations may—

(i)require the Department to review its decision; and

(ii)appeal to the Valuation Tribunal;

(b)the Department or any person aggrieved by a decision of the Valuation Tribunal on an appeal by virtue of sub-paragraph (a) as being erroneous on a point of law may require the Valuation Tribunal to state and sign a case for the Court of Appeal.

(10) Regulations may provide that this Article shall not apply to—

(a)a dwelling-house which is a hereditament in the social sector (within the meaning of Article 23A);

(b)a dwelling-house which is a hereditament in the private rented sector (within the meaning of Article 30C); and

(c)such other dwelling-houses as may be prescribed.

(11) Regulations for the purposes of paragraph (1) may prescribe a period beginning before the making of the regulations but not earlier than the beginning of the year in which the regulations are made.

(12) Regulations may make such provision as the Department considers necessary or expedient for the purposes of this Article.]

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Modifications etc. (not altering text)

Special reliefs in respect of certain other hereditamentsN.I.

Reduction of rates on certain hereditaments used for recreationN.I.

F110[31.—(1) Subject to paragraph (5) and Article 44(2A)( b)(i), the amount which, apart from this Article, would be payable on account of a rate in respect of a hereditament to which this Article applies shall for each year be reduced in accordance with paragraphs (3) and (4).

(2) This Article applies to a hereditament—

(a)which, or any part of which, is used solely for the purposes of a prescribed recreation; and

(b)which is occupied for the purposes of a club, society or other organisation that—

(i)is not established or conducted for profit, and

(ii)does not employ any person to engage in any recreation for reward, except for the instruction of other persons who are themselves engaging or preparing to engage in it otherwise than for reward; and

(c)which is not distinguished in the [F111NAV list] as exempt from rates as being a hereditament of a description mentioned in Article 41(2)( e)F112. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (recreational charities) [F113or by virtue of Article 12(2), (3) or (4) of the Rates (Capital Values, etc.) (Northern Ireland) Order 2006].

(3) Where the hereditament is shown in the [F114NAV list] as used solely for the purposes of a prescribed recreation, the reduction shall be effected by reducing the normal rate by [F11580] per cent.

(4) Where the hereditament is shown in the [F116NAV list] as having part of its net annual value apportioned to a part or parts of the hereditament used solely for the purposes of a prescribed recreation, the reduction shall be effected by computing separately—

(a)so much of the amount payable as is referable to the part of the net annual value shown in the [F117list] as so apportioned, and

(b)so much of that amount as is referable to the remainder of the net annual value,

and by reducing the normal rate, for the purpose of the computation mentioned in sub-paragraph ( a), by [F11880] per cent.

(5) Where a hereditament is one to which this Article applies during part only of a year, the reduction shall be made for that part of the year only; and if the reduction, or any adjustment in it, affects the amount levied on account of a rate in respect of the hereditament for that year, the difference—

(a)if too much has been paid, shall be repaid or allowed; or

(b)if too little has been paid, shall be paid and may be recovered as if it were arrears of the rate.

(6) In this Article—

  • “the normal rate” for any year in respect of any hereditament means the amount which, apart from this Article, would be the amount in the pound of the rate to be levied for that year in respect of [F119the rateable net annual value of ]that hereditament;

  • “prescribed recreation” means a recreation, whether conducted indoors or outdoors, which in the opinion of the Department demands an appreciable degree of physical effort and which is of a kind specified by the Department, after consultation with the Sports Council for Northern Ireland and with any association which appears to the Department to be representative of district councils, by an order made subject to affirmative resolution;

  • “use” in relation to a hereditament or any part of it means use by members of the club, society or other organisation for the purposes of which the hereditament is occupied or by other persons who under the rules of that club, society or organisation are permitted to use the hereditament or that part;

and for the purposes of this Article and Article 44(2A) an area provided as a parking place for vehicles of persons engaging in a prescribed recreation, and any part of a hereditament constructed or adapted for use by such persons (or by persons who have engaged or intend to engage in the recreation) as a bathroom or lavatory or for use wholly or mainly for the storage of their clothing or of equipment used for purposes of the recreation, shall be treated as used solely for the purposes of that recreation (notwithstanding that it is also used by other persons or that at particular times it is used by persons none of whom are engaging in such a recreation).]

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Rate rebates for certain hereditaments with special facilities for [F120persons with a disability]N.I.

[31A.F121—(1) Subject to paragraphs (5), (7) [F122and (8)] , the Department shall, in accordance with the provisions of this Article, grant to the person mentioned in paragraph (4) a rebate from the rates chargeable in respect of a hereditament to which this Article applies.

[F123(2) This Article applies to—

(a)a hereditament in which there is a facility which is required for meeting the needs of a person who resides in the hereditament and has a disability, including a facility of either of the following descriptions—

(i)a room, other than a kitchen, bathroom or lavatory, which is wholly or mainly used (whether for providing therapy or for other purposes) by such a person; or

(ii)an additional kitchen, bathroom or lavatory; and

(b)a hereditament in which there is sufficient floor space to permit the use of a wheelchair used by and required for meeting the needs of a person who resides in the hereditament and has a disability.

(3) In paragraph (2)—

(a)references to a person who resides in a hereditament include references to a person who is usually resident there; and

(b)subject to paragraph (3A), references to a facility or a wheelchair being required for meeting the needs of a person who has a disability are references to its being essential or of major importance to that person's well-being by reason of the nature and extent of the disability.

(3A) A wheelchair is not required for meeting a person's needs if he does not need to use it within the living accommodation comprising or included in the hereditament.]

(4) The person entitled to a rebate under this Article (a “rebate”) is—

(a)the [F124person with a disability] if he is the occupier of the hereditament or makes payments by way of rent in respect of all or any of it; or

(b)any person who is a member of the same household as the [F125person with a disability] and either is the occupier of the hereditament or makes such payments as aforesaid.

(5) No rebate shall be granted except on an application made to the Department by the person entitled to the rebate; and any such application shall contain such information as the Department may reasonably require.

(6) Subject to paragraph (7), a rebate shall be granted for such period, being a year or part of a year, as the Department may determine (a “rebate period”).

(7) Where the hereditament qualifies for rebate for part only of a rebate period the rebate shall be proportionately reduced and if too large an amount has been paid or allowed by way of rebate the excess shall be recoverable summarily by the Department as a debt.

(8) No rebate shall be granted—

(a)for any period before 1st April 1979; or

(b)except in such circumstances and to such extent as the Department may determine, for any period before the beginning of the year in which the application is made.

(9) A rebate may be granted either by making a payment of the amount of the rebate or, where the person entitled is the occupier of the hereditament, by reducing the rates payable by him.

[F126(10) The amount of a rebate shall be so much of the rates chargeable in respect of the hereditament for, or properly apportionable to, the rebate period or the relevant part of it as is referable to 25 per cent. of its rateable capital value.]

[F127(11A) If the Department decides that an applicant for a rebate is not entitled to a rebate, it shall serve notice of its decision on the applicant.]

[F128(12) Any person who is aggrieved by a decision of the Department under paragraph (11A) may, within twenty-eight days of the service on him of a notice under that paragraph, apply to the Department for a review by the Department of its decision.

(12A) The Department shall serve on that person a notice of the result of the review.

(12B) If that person is dissatisfied with the result of the review, he may appeal to the Valuation Tribunal.

(12C) The Department or any person aggrieved by a decision of the Valuation Tribunal under paragraph (12B) as being erroneous on a point of law may require the Valuation Tribunal to state and sign a case for the Court of Appeal.]

(13) Where the person entitled to a rebate under this Article is also entitled to a rebate under[F129 the housing benefit scheme] in respect of the same hereditament and period, that scheme shall have effect as if the rates chargeable in respect of the hereditament for that period were reduced by the amount of the rebate under this Article.]

[F130(14) Where the person entitled to a rebate under this Article is also entitled to a rebate under Article 30A in respect of the same hereditament and period, a rate relief scheme under that Article shall have effect as if the rates chargeable in respect of the hereditament for that period were reduced by the amount of the rebate under this Article.]

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Modifications etc. (not altering text)

[F131Reduction of rates on former agricultural land, etc.N.I.

31AA.(1) Subject to paragraph (10), the amount which, apart from this Article, would be payable on account of a rate in respect of the net annual value of a hereditament to which this Article applies shall for each qualifying year be reduced by 50 per cent.

(2) This Article applies to a hereditament which—

(a)consists wholly or mainly of land or buildings which were for the qualifying period but are no longer agricultural land or buildings;

(b)is occupied by a qualifying person;

(c)has a net annual value not exceeding £7,000; and

(d)is not used for the production of, or trade in, any agricultural products.

(3) In this Article—

agricultural land or buildings” means—

(a)

agricultural land;

(b)

agricultural buildings;

(c)

livestock or poultry buildings;

agricultural product” means any product listed in Annex I to the EEC Treaty;

qualifying period” means at least 183 days (which need not be consecutive days) in the twelve months immediately preceding the commencement of Article 24 of the Rates (Amendment) (Northern Ireland) Order 2006;

qualifying person” means, subject to paragraph (4),—

(a)

the occupier during the qualifying period of the land or buildings mentioned in paragraph (2)(a); or

(b)

a member of his family;

qualifying year”, in relation to a hereditament, means so much of any year as includes any part of the period of 36 months beginning with the first day, not later than 31st March 2010, on which this Article applies to it.

(4) For the purposes of the definition of “qualifying person” in paragraph (3), if the occupier during the qualifying period was a body corporate or a partnership, the reference to the occupier shall be treated as including a reference to—

(a)in the case of a body corporate, any person who, on each of the days constituting the qualifying period, had (alone or together with members of that person's family)—

(i)more than half the voting rights in the company, or

(ii)the right to appoint or remove a majority of the directors of the company; or

(b)in the case of a partnership, any person who, together with members of that person's family, were, on each of those days, both, all or a majority of the partners in the partnership.

(5) For the purposes of this Article a person is a member of another's family if—

(a)he is the spouse or civil partner of that person, or he and that person live together as husband and wife or as if they were civil partners;

(b)he is that person's parent, grandparent, child, grandchild, brother, sister, uncle, aunt, nephew or niece or is the child of that person's uncle or aunt.

(6) For the purposes of paragraph (5)—

(a)a relationship by marriage shall be treated as a relationship by blood;

(b)a relationship of the half-blood shall be treated as a relationship of the whole blood; and

(c)the stepchild of a person shall be treated as his child.

(7) For the purposes of paragraph (2)(a)—

(a)there shall be disregarded any part of the hereditament which, on the days which are taken into account for the purposes of determining whether the condition set out in paragraph (2)(a) is met, was used for the purposes of a private dwelling; and

(b)a building which has replaced an agricultural building or a livestock or poultry building shall be treated as if it were the original building.

(8) If a reduction under this Article, or any adjustment in it, affects the amount levied on account of a rate in respect of a hereditament for any year, the difference—

(a)if too much has been paid, shall be repaid or allowed; or

(b)if too little has been paid, shall be paid and may be recovered as if it were arrears of the rate.

(9) So much of any reduction or repayment under this Article as contravenes a Community obligation shall be recoverable as if it were a debt due to the Department on account of a rate.

(10) The Department may by order made subject to affirmative resolution amend—

(a)the amount mentioned in paragraph (2)(c); or

(b)the date mentioned in the definition of “qualifying year” in paragraph (3).]

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[F132Rate rebates for certain hereditaments used by institutions for [F133persons with a disability]N.I.

31B.(1) Subject to the provisions of this Article, the Department shall grant to the person mentioned in paragraph (4) a rebate from the rates chargeable in respect of a hereditament to which this Article applies.

(2) This Article applies to any hereditament which is used wholly or mainly for a qualifying purpose; and a hereditament is used for a qualifying purpose if it is used—

(a)for one or more of the purposes specified in paragraph (3); or

(b)for one or more of those purposes and for purposes ancillary thereto.

(3) The said purposes are—

(a)the provision of residential accommodation for the care of persons suffering from illness or the after-care of persons who have been suffering from illness;

(b)the provision of facilities for training or keeping suitably occupied persons suffering from illness or persons who have been suffering from illness;

(c)the provision of such accommodation or facilities as are mentioned in sub-paragraph (a) or (b) for [F134persons with a disability] not falling within that sub-paragraph;

(d)the provision of [F135social care] for [F136persons with a disability] ;

(e)the provision of facilities under section 15 of the Disabled Persons (Employment) Act (Northern Ireland) 1945.

(4) The person entitled to a rebate under this Article is the occupier of the hereditament.

(5) No rebate shall be granted except on an application made to the Department by the person entitled to the rebate; and any such application shall contain such information as the Department may reasonably require.

(6) Subject to paragraph (7), a rebate shall be granted for such period, being a year or part of a year, as the Department may determine (a “rebate period”).

(7) Where the hereditament qualifies for rebate for part only of a rebate period the rebate shall be proportionately reduced and if too large an amount has been paid or allowed by way of rebate the excess shall be recoverable summarily by the Department as a debt.

(8) No rebate shall be granted—

(a)for any period before the coming into operation of this Article; or

(b)except in such circumstances and to such extent as the Department may determine, for any period before the beginning of the year in which the application is made.

(9) A rebate may be granted either by making a payment of the amount of the rebate or by reducing the rates payable by the occupier.

(10) The amount of a rebate shall be—

(a)in the case of a hereditament used wholly for a qualifying purpose, so much of the rates chargeable in respect of the hereditament for, or properly apportionable to, the rebate period;

(b)in the case of a hereditament used mainly for a qualifying purpose, so much of the rates chargeable in respect of the relevant part of the hereditament for, or properly apportionable to, the rebate period as is referable to so much of the net annual value of the hereditament as is certified by the district valuer as apportioned by him to the part or parts of it used for that purpose.

(11) An applicant for a rebate, who is aggrieved by any certificate issued by the district valuer under paragraph (10) may appeal to the Commissioner, and the provisions of Articles 51 to [F13754A] shall, with the appropriate modifications, apply in relation to an appeal under this paragraph.

(12) In this Article—

  • “building” includes any part of a building;

  • “care” without prejudice to paragraph (2)(b), does not include the provision of medical, surgical or dental treatment;

  • “illness” has the same meaning as in the Health and Personal Social Services (Northern Ireland) Order 1972.]

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[F138Temporary reduction of rates for specified hereditamentsN.I.

31C.(1) Regulations may provide that the amount which, apart from the regulations, would be payable on account of a rate in respect of the net annual value of a specified hereditament for a specified year shall be reduced by a specified percentage if—

(a)the net annual value of the hereditament does not exceed a specified amount; and

(b)specified conditions are satisfied.

(2) In this Article—

specified” means specified in regulations;

specified hereditament” means a hereditament which falls within a specified class;

specified percentage” includes a hundred per cent.

(3) Regulations may contain such provision as the Department considers necessary or expedient for the purposes of this Article.]

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Recovery of ratesN.I.

Proceedings for recovery of ratesN.I.

32.—(1) Without prejudice to Article 9(2) or to any right of deduction or set-off, any sum due by a person to the Department on account of a rate leviable on him shall be recoverable, as a debt due to the Department, summarily or by action in the county court or the High Court.

(2) The jurisdiction conferred on a court of summary jurisdiction or a county court by paragraph (1) may be exercised notwithstanding anything to the contrary in any transferred provision which imposes limitations on the jurisdiction of such a court by reference to an amount or balance claimed or to the amount of an account or the value of property.

(3) Notwithstanding any other transferred provision, proceedings under this Article for the recovery from any person of a sum due by him on account of a rate in respect of any hereditament may be heard or determined by a court of summary jurisdiction, or the county court, having jurisdiction in the whole or any part of the petty sessions district, or the division, in which that person resides or in which the hereditament, or any part of it, is situated.

(4) No proceedings for the recovery of any sum due to the Department on account of a rate shall be instituted except after the expiration of at least seven days from the date of service of the demand note on which the rate is levied; and an averment in the process that the demand note was served at least seven days prior to such proceedings being instituted shall be admissible in the proceedings as sufficient evidence of that fact.

(5) A person authorised in writing by the Department to exercise functions under this paragraph may authorise the institution of and, although not a practising solicitor, institute, appear in and conduct on behalf of the Department proceedings in any court of summary jurisdiction for the recovery of any sum due to the Department on account of a rate; and any such proceedings which have been begun by one such person may be continued by another such person.

(6) All or any of the sums due on account of rates from any one person may, whether or not they are due in respect of the same hereditament, be included in the same process, order or other document authorised or required by law to be issued, and every such document as aforesaid shall, as respects each such sum be construed as a separate document, and its invalidity as respects any one such sum shall not affect its validity as respects any other such sum.

(7) In any proceedings for the recovery of a sum due to the Department on account of a rate no question shall be raised in respect of any matter in respect of which relief might have been obtained—

(a)under Article 11 by means of an appeal against the rate; or

(b)under Article 13(3) by means of an appeal as to the appropriate date for the taking effect of an alteration in [F139a valuation list] ; or

(c)F140. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(d)under Part III by means of—

(i)an application for revision of [F141a valuation list] ; or

(ii)an appeal against the making or refusal of an alteration in [F142a valuation list] , or an application for the review of such an alteration.

(8) For the purposes of[F143 Article 4 of the Limitation (Northern Ireland) Order 1989] and[F144 Article 63(1) of the Magistrates' Courts (Northern Ireland) Order 1981] (debt, etc., proceedings not to be commenced after six years from date when cause of action accrued or arose), the cause of action for the recovery of a sum due on account of a rate of any year shall be deemed to have accrued or arisen on 1st April in that year, and for the purposes of this Order the said [F145Article 63(1)] shall bind the Crown.

(9) In this Article “process” includes a process under[F144 Part VI of the Magistrates' Courts (Northern Ireland) Order 1981], a civil bill and a writ.

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Modifications etc. (not altering text)

Limitation of liability of certain ownersN.I.

33.—(1) Where the Department claims to recover from any person as being the owner of a hereditament any sum due on account of a rate levied on him in respect of that hereditament, and that person proves that he—

(a)is receiving the rent of the hereditament merely as agent or trustee for some other person; and

(b)does not hold, and since the date on which the rate became due and payable has not held or received, on behalf of that other person sufficient money to discharge the whole demand of the Department;

his liability shall be limited to the total amount of the money which he holds or has held or received as aforesaid, unless a notice has been served on him under Article 26(2)[F146 or (2A)] and he has not complied with it.

(2) Where a person to whom paragraph (1) applies has paid out of money held or received by him on behalf of the person for whom he acts as agent or trustee—

(a)any sum to a district council in respect of expenses claimed by the council to be recoverable from him by it under any provision of the Public Health Acts (Northern Ireland) 1878 to 1967, or

(b)any sum necessary to defray the cost of abating, in accordance with a notice served by a district council, a nuisance which is liable to be dealt with summarily in manner provided by those Acts and of executing such works and doing such things as may be necessary for that purpose,

that sum shall be deemed for the purposes of paragraph (1) not to have been held or received by him.

(3) Without prejudice to any other provision of this Part, where the Department is, or would be, debarred by paragraph (1) from recovering the whole of any sum such as is there mentioned from an agent or trustee, the Department may recover the whole or any unpaid balance of that sum from the person on whose behalf the agent or trustee receives the rent as if it were arrears of rate payable by him.

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[F147Transitional rate reliefN.I.

33A.(1) [F148Where this Article applies,] the Department may, by order subject to negative resolution,—

(a)provide for such provisions of this Order as may be specified in the order not to apply; and

(b)provide—

(i)for the amount of the sum chargeable in respect of rates due in respect of the hereditament to be such as is determined in accordance with rules specified in the order; or

(ii)for [F149the new net annual value or the new capital value] to come into force in such proportion and over such period as may be specified in the order.

[F150(2) This Article applies where, on the coming into force of a new valuation list—

(a)a new net annual value; or

(b)a new capital value,

is ascribed to a specified hereditament in that list.

(3) In this Article—

a new capital value”, in relation to a specified hereditament, means—

(a)

a capital value which differs from the capital value ascribed to the hereditament in an old list;

(b)

a capital value where no capital value was ascribed to the hereditament in an old list;

new net annual value”, in relation to a specified hereditament, means—

(a)

a net annual value which differs from the net annual value ascribed to the hereditament in an old list;

(b)

a net annual value where no net annual value was ascribed to the hereditament in an old list;

old list” means a valuation list in force immediately before the coming into force of the new valuation list referred to in paragraph (2) (including a valuation list which continues to have effect thereafter);

specified hereditament” means a hereditament of such a class as may be specified in an order under paragraph (1).]]

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[F151Hardship reliefN.I.

33B.(1) If regulations so provide, the Department may reduce or [F152repay] in accordance with the regulations any relevant amount F153. . . where it appears to the Department that—

(a)there are exceptional circumstances; and

(b)without such a reduction or [F154repayment a] person would suffer hardship.

(2) In [F155 this Article “reduce” includes remit,] “relevant amount” means such amount payable [F156or paid]in respect of rates in respect of a hereditament to which this Article applies as may be prescribed [F157 and “repay” means repay in whole or in part].

(3) This Article applies to a hereditament which—

[F158(a)has a net annual value; and]

(b)does not fall within a prescribed class.

(4) Regulations may—

(a)provide for a reduction or [F159repayment] to be of such amount as the Department may determine, having regard to any prescribed matters; and

(b)require a person to satisfy prescribed conditions to be eligible for a reduction or [F160repayment][F161; and

(c)provide for so much of any reduction or repayment under this Article as contravened a Community obligation to be recoverable from the person mentioned in paragraph (1) as if it were a debt due to the Department on account of a rate leviable on him].]

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Modifications etc. (not altering text)

Financial provisionsN.I.

Payments to district councils on account of district ratesN.I.

34.—(1) The Department shall, in respect of each year, pay to each district council in accordance with regulations a sum equal to the product of[F162 a] district rate made by the council for that year.

(2) The sums payable under this Article shall be charged on and issued out of the Consolidated Fund, and for the purpose of providing for such issues the Department may borrow money.

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Product of rateN.I.

35.  Regulations may prescribe the manner in which the product of a rate of a specified amount in the pound is to be ascertained for such purposes of this Order or of any other transferred provision, whether passed or made before or after this Order, as may be prescribed.

PART IIIN.I.VALUATION

The Valuation OfficeN.I.

The Commissioner, district valuers and the Valuation OfficeN.I.

36.—(1) The head of the Department—

(a)shall appoint an officer of the Department as the Commissioner of Valuation for Northern Ireland (in this Order referred to as “the Commissioner”); and

(b)may appoint such an officer as a deputy to act in the stead of the Commissioner.

(2) For the purposes of this Order, Northern Ireland shall be divided into such valuation districts as the Commissioner may determine, and, in respect of each such district, the Department shall appoint an officer of the Department as the district valuer.

(3) With the approval of the Commissioner any district valuer may act in the stead of any other district valuer.

(4) The Department shall continue to maintain the offices of the Commissioner known as the Valuation Office, and shall appoint such officers to the Valuation Office as the Department considers necessary for the purpose of assisting in the discharge of any functions of the Commissioner and of district valuers.

(5) Without prejudice to the functions conferred on district valuers by this Order, the Commissioner shall supervise the officers appointed under paragraph (4), and district valuers, and may assign to them their functions.

Para. (6) rep. by 1982 NI 6

[F163The Valuation TribunalN.I.

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F163Art. 36A and the preceding cross heading inserted (23.11.2006 for certain purposes, otherwise 1.4.2007) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 29(1); S.R. 2006/464, art. 2(1), (4), Sch. 1

The Valuation TribunalN.I.

36A.(1) There shall be a tribunal to be known as the Northern Ireland Valuation Tribunal which shall exercise the jurisdiction conferred on it by this Order or any other statutory provision.

(2) In this Order “the Valuation Tribunal” means the Northern Ireland Valuation Tribunal.

(3) Schedule 9B (which makes further provision about the Valuation Tribunal) shall have effect.]

ValuationsN.I.

HereditamentsN.I.

37.—(1) Properties of the descriptions specified in Schedule 10 shall, except in so far as they are required by virtue of paragraph (2) not to be treated as hereditaments, be hereditaments for the purposes of this Order.

(2) Subject to the supplementary provisions set out in column 3 of Schedule 11 in relation to any entry numbered in column 1 of that Schedule, the properties specified in column 2 of that Schedule in relation to that entry shall not be treated as hereditaments for the purposes of this Order.

(3) The Department may, by order made subject to affirmative resolution, amend Schedule 11 by—

(a)adding or omitting any entry; or

(b)altering the provisions set out, or the description of any property specified, in relation to any entry.

[F164(4) Regulations may provide that in prescribed cases—

(a)anything which would (apart from the regulations) be one hereditament shall be treated as more than one hereditament;

(b)anything which would (apart from the regulations) be more than one hereditament shall be treated as one hereditament.]

[F165(5) Regulations under paragraph (4) may include rules for ascertaining—

(a)whether the different hereditaments or the one hereditament (as the case may be) shall be treated as occupied or unoccupied;

(b)who shall be treated as the owner or occupier of the different hereditaments or the one hereditament (as the case may be).]

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[F166Crown propertyN.I.

37A.(1) The provisions of this Order and of any statutory instrument made under it shall apply to the Crown as they apply to other persons.

(2) Accordingly, liability to rates in respect of a hereditament is not affected by the fact that—

(a)the hereditament is occupied by the Crown or by a person acting on behalf of the Crown or is used for Crown purposes, or

(b)the Crown or a person acting on behalf of the Crown is the owner of the hereditament[F167 or is entitled to possession of it].

(3) In this Article “statutory instrument” has the meaning assigned to it by section 1(d) of the Interpretation Act (Northern Ireland) 1954.]

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ValuationsN.I.

38.—(1) The Commissioner and the district valuers shall conduct, in accordance with the provisions of this Order,—

(a)such general revaluations of hereditaments as are necessary for the preparation of new valuation lists under Article 45; and

(b)such other valuations as are necessary for the discharge of the functions of the Commissioner or the district valuer under any other provision of this Order.

(2) Subject to any regulations under Article 37(4), to paragraph (3) and to any other statutory provision, every hereditament shall be separately valued.

(3) Notwithstanding anything contained in paragraph (2), the Commissioner, or the district valuer with the approval of the Commissioner, may, if he thinks it proper to do so having regard to the circumstances of the case,—

(a)value contiguous hereditaments in the occupation of one and the same occupier as a single hereditament, notwithstanding that they are held under different titles;

(b)where a hereditament comprises two or more parts capable of separate occupation, although in the same occupation, value the several parts as separate hereditaments;

and where hereditaments or parts of a hereditament are valued as mentioned in sub-paragraph ( a) or ( b), they shall be treated as a single hereditament, or, as the case may require, as separate hereditaments, for all the other purposes of this Order.

Basis of valuationN.I.

39.[F168(1) For the purposes of this Order every hereditament shall, except as provided by paragraphs (1A) to (1C), be valued upon an estimate of its net annual value.

(1A) For the purposes of this Order the following hereditaments shall be valued upon an estimate of their capital value—

(a)any dwelling-house;

(b)any private garage;

(c)any private storage premises.

(1B) For the purposes of this Order, every hereditament which, though not a dwelling-house, is used partly for the purposes of a private dwelling shall be valued upon an estimate both of its net annual value and of its capital value.

(1C) For the purposes of paragraphs (1A) and (1B), any hereditament—

(a)which is not in use; and

(b)which the Commissioner or the district valuer considers will, when next in use, fall within any sub-paragraph of paragraph (1A) or within paragraph (1B),

shall be deemed to be in use and to fall within that sub-paragraph of paragraph (1A) or, as the case may be, within paragraph (1B).]

(2) Without prejudice to any other statutory provision, [F169but subject to [F170Article 39A],] Schedule 12 shall have effect for the purpose of providing for the manner in which the net annual value [F171or the capital value] of a hereditament is to be, or may be, estimated, and the other provisions of that Schedule shall have effect.

(3) [F172Subject to paragraph (4), where] any provision of Schedule 12 empowers the Department to make an order modifying any other provision of the Schedule or providing for the method by which the net annual value [F173or the capital value] of any hereditament is to be determined, the order—

(a)may contain such incidental, supplemental and transitional provisions as the Department considers necessary or expedient, including provisions modifying this Order;

(b)shall be made only after consultation with any association which appears to the Department to be representative of district councils or, where the order affects only the district of a particular council, after consultation with the district council which appears to the Department to be concerned; and

(c)shall be subject to affirmative resolution;

and an order providing for the method by which the net annual value [F173or the capital value] of any hereditament is to be determined may provide for determining that value by the application of different methods of valuation to different parts of the hereditament.

[F174(4) Sub-paragraphs (b) and (c) of paragraph (3) shall not apply to orders under paragraph 7(4) or 12(3) of Part I of Schedule 12.]

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Time by reference to which, and basis on which, valuations to be made for [F175new NAV list]N.I.

F176[39A.—(1)  Any net annual value to be ascribed to [F177any] hereditament in a [F178new NAV list] coming into force on 1st April in any year shall be ascertained by reference to such earlier time as the Department may by order subject to negative resolution specify, but on the assumption that at the time specified in the order the hereditament was in the same state and circumstances as at the time when the list comes into force.

(2) F179. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) F179. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) F180. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Adjusted net annual valueN.I.

39B.  F181. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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[F182Rating of electricity licence holdersN.I.

39C.(1) For the purposes of any [F183NAV list] in force on or after the transfer date within the meaning of Article 68 of the Electricity (Northern Ireland) Order 1992, the Department may, by order, either—

(a)determine the net annual value of the hereditaments occupied by a holder of a licence or an exemption under Part II of that Order of 1992; or

(b)make provision for the manner in which the net annual value of such hereditaments is to be, or may be, estimated.

(2) An order under paragraph (1) may make provision with respect to the apportionment of the aggregate amount of the net annual value determined or estimated under the order among the districts of district councils.

(3) An order under paragraph (1)—

(a)may modify or repeal any provision of this Order;

(b)may contain such incidental, supplementary or consequential provisions as the Department considers necessary or expedient for the purposes of the Order;

(c)shall be made only after consultation with holders of such licences or exemptions, associations of district councils and district councils as the Department considers appropriate; and

(d)shall be subject to affirmative resolution,

and an order providing for the method by which the net annual value of any hereditament is to be determined may provide for determining that value by the application of different methods of valuation to different parts of the hereditament.

(4) In relation to any time before Article 8 of that Order of 1992 comes into operation, any requirement imposed by paragraph (3)(c) to consult with holders of licences or exemptions shall be construed as a requirement to consult with Northern Ireland Electricity.]

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[F184Rating of gas licence holders, etc.N.I.

39D.(1) The following powers are exercisable by the Department for the purposes of any [F185NAV list] in force on or after the coming into operation of Part II of the Gas (Northern Ireland) Order 1996.

(2) The Department may by order determine what property occupied by an authorised person is to be treated as a hereditament for the purposes of this Order, and an order under this paragraph may—

(a)determine that two or more separate properties occupied by an authorised person are to be treated for those purposes as a single hereditament; and

(b)make provision with respect to the apportionment of the amount of the net annual value of that single hereditament among the districts of district councils.

(3) The Department may by order determine the net annual value of the hereditaments occupied by an authorised person or make provision for the manner in which the net annual value of such hereditaments is to be, or may be, determined, and an order under this paragraph may—

(a)make provision with respect to the apportionment of the aggregate amount of the net annual value determined under the order among the districts of district councils;

(b)provide for determining the net annual value of any hereditament by the application of different methods of valuation to different parts of the hereditament.

(4) An order under paragraph (2) or (3)—

(a)may modify or repeal any provision of this Order;

(b)may contain such incidental, supplementary or consequential provisions as the Department considers necessary or expedient for the purposes of the order;

(c)shall be made only after consultation with such authorised persons, associations of district councils and district councils as the Department considers appropriate; and

(d)shall be subject to affirmative resolution.

(5) In this Article “authorised person” means the holder of a licence or an exemption under Part II of the Gas (Northern Ireland) Order 1996.]

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[F186Rating of hereditaments occupied for the purpose of water supply or sewerage servicesN.I.

39E.(1) For the purposes of any [F187NAV list] the Department may, by order—

(a)determine what property occupied [F188by a water undertaker or a sewerage undertaker] is to be treated as a single hereditament for the purposes of this Order;

(b)determine the net annual value of the hereditament or make provision for the manner in which the net annual value is to be, or may be, determined;

(c)make provision with respect to the apportionment of the aggregate amount of the net annual value determined under the order among the districts.

(2) An order under paragraph (1)—

(a)may modify or repeal any provision of this Order;

(b)may contain such incidental, supplementary or consequential provisions as the Department considers necessary or expedient for the purposes of the order;

(c)shall be made only after consultations with such associations of district councils and district councils as the Department considers appropriate; and

(d)shall be subject to affirmative resolution;

and an order providing for determining the net annual value of any hereditament may provide for determining that value by the application of different methods of valuation to different parts of the hereditament.]

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Valuation listsN.I.

General provisions as to valuation listsN.I.

40.[F189(1) The Commissioner shall maintain the following lists prepared, and from time to time altered, by him in accordance with this Part—

(a)a list of hereditaments required to be valued upon an estimate of their net annual value (in this Order referred to as a NAV list);

(b)a list of hereditaments required to be valued upon an estimate of their capital value (in this Order referred to as a capital value list).

(2) There shall be entered in a NAV list in respect of each hereditament which is required to be valued as mentioned in paragraph (1)(a)—

(a)its net annual value; and

(b)such other particulars as the Department may determine.

(2A) There shall be entered in a capital value list in respect of each hereditament which is required to be valued as mentioned in paragraph (1)(b)—

(a)its capital value; and

(b)such other particulars as the Department may determine.

(2B) Paragraphs (2) and (2A) are without prejudice to the provisions of this Part and subject to any other statutory provision.]

(3) A valuation list may be maintained by recording the particulars in question in such manner as the Department directs.

(4) Subject to any other statutory provision, where a hereditament is situated partly in one district and partly in another or others, the Commissioner may treat the hereditament in a valuation list as if it were wholly situated in either or any of those districts or may apportion the net annual value [F190or the capital value] of the hereditament between the several districts.

(5) Subject to any alteration duly made under this Part, every [F191NAV list or capital value list] shall remain in force until it is superseded by a new [F191NAV list or capital value list] .

(6) No alteration shall be made in a valuation list except by the Commissioner in accordance with the provisions of this Order or to give effect to an order of a court of competent jurisdiction.

(7) Subject to paragraph (8), the valuation [F192lists] in accordance with which, under Article 6(3)( b), [F193(4) or (5),]any rate falls or fell to be made, shall be conclusive evidence for the purposes of the making and levying of that rate of the [F194net annual values or capital values] of the several hereditaments included in the [F192lists], and, where any such values are apportioned in the [F192lists] between different parts or uses of the hereditament, of the respective apportioned values.

(8) Without prejudice to Article[F195 6(4)], as respects any period during which, under this Order, an alteration in the valuation [F196lists] referred to in paragraph (7) has or is deemed to have had effect, the reference in paragraph (7) to [F197those lists] shall be construed as a reference to [F197those lists] as so altered.

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Distinguishment in valuation list of hereditaments used for public, charitable or certain other purposesN.I.

41.F198(1) Subject to the provisions of this Article, where the Commissioner or the district valuer is satisfied that a hereditament is a hereditament of a description mentioned in paragraph (2), he shall distinguish the hereditament, or cause it to be distinguished, F199. . . in accordance with paragraph (3).

(2) The hereditaments referred to in paragraph (1) are—

(a)any hereditament which is altogether of a public nature and is occupied and used for purposes of the public service;

(b)any hereditament which consists of either or both of the following—

(i)a church, chapel or similar building occupied by a religious body and used for purposes of public religious worship;

(ii)a church hall, chapel hall or similar building occupied by a religious body and used for purposes connected with that body or for purposes of any charity;

together, in either case, with buildings ancillary thereto;

(c)any hereditament, other than a hereditament to which sub-paragraph ( b) applies, which—

(i)is occupied by a charity; and

(ii)is used wholly or mainly for charitable purposes (whether of that charity or of that and other charities);

(d)any hereditament, other than a hereditament to which sub-paragraph ( b) applies, which is occupied by a body—

(i)which is not established or conducted for profit; and

(ii)whose main objects are charitable or are concerned with science, literature or the fine arts;

where the hereditament is used wholly or mainly for the purposes of those main objects;

(e)any hereditament which is used wholly or mainly for purposes which are declared to be charitable by the Recreational Charities Act (Northern Ireland) 1958 [1958 c.16] ;

(f)F200. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Sub-para. (g) rep. by 1994 NI 11

[F201(3) The hereditament shall be distinguished—

(a)in the capital value list, if it is used for domestic purposes which are also exempting purposes, as exempt from rates under that list to one-half of the extent to which it is so used;

(b)in the NAV list, as exempt from rates under that list to the whole of the extent that it is used for exempting purposes which are not domestic purposes.

(3A) Where the hereditament is used otherwise than wholly for domestic purposes which are exempting purposes, the capital value of the hereditament shall be apportioned by the Commissioner or the district valuer between—

(a)the use of the hereditament for domestic purposes which are exempting purposes; and

(b)the use of the hereditament for other purposes (so far as relevant to its capital value);

and the apportionment shall be shown in the capital value list.

(3B) Where the hereditament is used otherwise than wholly for exempting purposes which are not domestic purposes, the net annual value of the hereditament shall be apportioned by the Commissioner or the district valuer between—

(a)the use of the hereditament for exempting purposes which are not domestic purposes; and

(b)the use of the hereditament for other purposes (so far as relevant to its net annual value);

and the apportionment shall be shown in the NAV list.

(3C) In paragraphs (3) to (3B) and (4), “exempting purposes” means purposes mentioned in sub-paragraph (a), (b)(i) or (ii), (c), (d) or (e) of paragraph (2).]

(4) Subject to paragraph (5), any use (whether by way of letting or otherwise) for profit shall not be treated as a use for[F202 exempting purposes], unless it directly facilitates the carrying out of those purposes.

[F203(5) Notwithstanding anything in paragraph (4) and without prejudice to the generality of paragraph (2)(c)(ii), a hereditament shall be treated as used for charitable purposes—

(a)to the extent that it is used for the sale of goods donated to a charity, and

(b)if it is mainly used for the sale of goods donated to a charity, to the extent that it is used for the sale of other goods if they are of a description specified in an order made by the Department,

so long as the proceeds of the sale of the goods mentioned in sub-paragraph (a) (after any deduction of expenses) are applied for the purposes of a charity.

(5A) The Department shall not make an order under paragraph (5)(b) unless a draft of the order has been laid before, and approved by resolution of, the Assembly.]

(6) This Article does not apply to—

(a)a hereditament which is occupied for the purposes of a public utility undertaking; or

(b)a hereditament which—

(i)is occupied by a body specified in Schedule 13; or

(ii)if hereditaments of any description are included in that Schedule, is a hereditament of that description.

(7) The Department may, by order made subject to affirmative resolution amend Schedule 13 by—

(a)including hereditaments of any description;

(b)adding or omitting any body or any description of hereditaments;

(c)altering the description of any body or hereditament.

(8) A hereditament, or a distinct part of a hereditament, F204. . . —

(a)in which F205. . . —

(i)the persons from time to time holding any full-time office as clergyman or minister of any religious denomination, or

(ii)any particular person holding such an office,

have or has a residence from which to perform the duties of the office; or

(b)in which [F206, in right of an interest which belongs to, or to trustees for, a religious body,] accommodation is being held available to provide such a residence for such a person as is mentioned in sub-paragraph ( a);

shall be treated for the purposes of this Article as occupied by a charity and used wholly for charitable purposes which are also domestic purposes, whether or not it would be so treated apart from this provision.

(9) In this Article—

  • any reference to a body includes a reference to persons administring a trust; and any reference to a hereditament which is occupied by a body includes a reference to a hereditament which is occupied for the purposes of a body by trustees for the body or by a person charged with the administration of, or otherwise acting on behalf of the body;

  • “charity” means a body established for charitable purposes only;

  • “domestic purposes” means the purposes of providing living accommodation for one or more than one person who is a member or employee of a body by or on behalf of which the hereditament is occupied;

  • “employee” means a person employed under a contract of service;

  • Definition rep. by 1994 NI 11

and in paragraph (2)( a)[F207 to (e)] any reference to a hereditament of a description there mentioned includes a reference to a hereditament a distinct part of which is of that description.

(10) F208. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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F208Art. 41(10) repealed (1.4.2006) by Rates (Capital Values, etc.) (Northern Ireland) Order 2006 (S.I. 2006/611 (N.I. 4), arts. 1(3), 16, Sch. 4; S.R. 2006/146, art. 2

Modifications etc. (not altering text)

[F209Distinguishment in [F210NAV] list of hereditaments occupied by certain bodies and used or made available for use for charitable purposesN.I.

41A.(1) There shall be distinguished in the valuation list as wholly exempt from rates any hereditament to which paragraph (2) applies which is occupied by a body which is not established or conducted for profit if the body is—

(a)listed in Schedule 13A; or

(b)a member of, or affiliated to, a body listed in Schedule 13A.

(2) This paragraph applies to a hereditament—

(a)which the Commissioner or the district valuer is satisfied is to a substantial extent used or made available for use for purposes which are declared by the Recreational Charities Act (Northern Ireland) 1958 (c. 16) to be charitable or are otherwise charitable—

(i)where the use is by the occupying body, subject to charges, if any, not more than necessary to defray reasonable expenses actually incurred by the body by reason of that use; or

(ii)where the use is not by that body, for a consideration, if any, not more than necessary to defray such expenses; and

(b)which is not a hereditament—

(i)to which Article 31 (reduction of rates on certain hereditaments used for recreation) or Article 41(2)(e) (exemption for recreational charities) applies; or

(ii)on which a person may under a licence (other than an occasional licence) or a protection order sell intoxicating liquor by retail; or

(iii)in respect of which a club is registered under the Registration of Clubs (Northern Ireland) Order 1996 (NI 23).

(3) Schedule 13A (listed bodies for purposes of this Article) shall have effect.

(4) The Department may by order made subject to affirmative resolution amend Schedule 13A by—

(a)adding any body which is not established or conducted for profit;

(b)omitting, or altering the description of, any body.

(5) Article 41(9) shall apply to any reference in this Article or Schedule 13A to a body or to a hereditament of a description mentioned in paragraph (2) as it applies to any reference to a body in that Article or to a hereditament of a description mentioned in paragraph (2)(a) to (e) of that Article.

(6) Expressions used in paragraph (2)(b)(ii) and in the Licensing (Northern Ireland) Order 1996 (NI 22) have the same meaning in paragraph (2)(b)(ii) as in that Order.]

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Modifications etc. (not altering text)

Distinguishment in [F211NAV] list of certain other hereditaments exempted from ratesN.I.

42.—(1) There shall be distinguished in the [F212NAV] list as wholly exempt from rates—

(a)any hereditament used or occupied by the[F213 Foyle, Carlingford and Irish Lights Commission] in respect of which that Commission is, under section 12(2) of the Foyle Fisheries Act (Northern Ireland) 1952 [1952 c.5] , exempt from liability for rates; F214 and

F214(b)any hereditament in respect of which a person is, under section 22(3) of that Act, exempt from liability for rates by reason of his being liable to pay fishery rate in respect of that hereditament under that Act.

[F215(1A) There shall be distinguished in the [F216NAV] list as exempt from rates in accordance with paragraph (1B) any hereditament which—

(a)is situated, or part of which is situated, in an enterprise zone; and

(b)is not—

(i)a dwelling-house, or a private garage or private storage premises F217. . . ;

(ii)occupied by a body specified in Schedule 13; or

(iii)occupied for the purposes of a public utility undertaking.

(1B) The hereditament shall be distinguished as exempt as follows, namely—

(a)where it is situated wholly within an enterprise zone, it shall, subject to sub-paragraph (c), be distinguished as wholly exempt;

(b)where part only of it is situated within an enterprise zone, it shall, subject to sub-paragraph (c), be distinguished as exempt as to the whole of the extent to which it is so situated;

(c)where, though not a dwelling-house, it is used partly for the purposes of a private dwelling, it shall be distinguished as exempt in accordance with sub-paragraph (a) or (b) only to the extent to which it is used for other purposes.

(1C) Where part only of the hereditament is situated within an enterprise zone, the net annual value of the hereditament shall be apportioned by the Commissioner or the district valuer between the part which is situated within the enterprise zone and the part which is not.

(1D) F218. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(1E) An apportionment under paragraph (1C) F219. . . shall be shown in the valuation list.]

[F220(1F) There shall be distinguished in the NAV list as wholly exempt from rates any automatic telling machine which is situated in a rural area during the relevant year.

(1G) In paragraph (1F)—

automatic telling machine” means a hereditament which is used only for the purposes of a machine which provides automatic telling and other services on behalf of a bank or building society;

relevant year” means any year beginning on or after the commencement of Article 25 of the Rates (Amendment) (Northern Ireland) Order 2006 and ending before 1st April 2010 or on such later date as the Department may by order made subject to affirmative resolution specify;

rural area” means a ward designated by the Department by order subject to negative resolution as a rural area for the purposes of paragraph (1F);

ward” has the same meaning as it has for local government purposes.]

Para.(2) rep. by 1979 NI 4

[F221(2A) Regulations may provide that, subject to the condition in paragraph (2B), there shall be distinguished in the NAV list as wholly exempt from rates any hereditament which—

(a)comprises a hall of residence provided predominantly for the accommodation of persons who satisfy prescribed conditions as to education or training; and

(b)is—

(i)owned or managed by a prescribed body; or

(ii)the subject of an agreement allowing such a body to nominate the majority of the persons who are to occupy all the accommodation so provided.

(2B) The condition referred to in paragraph (2A) is that it appears to the Commissioner or the district valuer that the amount of rates which would but for the regulations be chargeable in respect of the hereditament, less reasonable administrative costs, will be applied for the benefit of persons accommodated there who satisfy prescribed conditions as to education or training.]

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Modifications etc. (not altering text)

C22Art. 42(1G): for the purposes of the definition of "relevant year" referred to (1.4.2010) by Rates (Exemption for Automatic Telling Machines in Rural Areas) Order (Northern Ireland) 2010 (S.R. 2010/17), art. 2

Distinguishment in [F222NAV] list of industrial hereditaments and freight-transport hereditamentsN.I.

43.  Where the Commissioner or the district valuer is satisfied that a hereditament is a hereditament of a description specified in paragraph 1 of Schedule 14, he shall distinguish the hereditament, or cause it to be distinguished, in the [F222NAV] list in accordance with the provisions of that Schedule; and, where by any provision of that Schedule the net annual value of such a hereditament is required to be apportioned, the apportionment shall be shown in the [F222NAV] list.

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Other matters required or authorised to be entered in valuation listN.I.

44.—(1) F223. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) F223. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F224[(2A) Where a hereditament is one to which Article 31 applies—

(a)if the hereditament is used solely for the purposes of a prescribed recreation (as defined by Article 31(6)), it shall be shown in the [F225NAV list] as so used;

(b)if only one or more than one part (but not the whole) of the hereditament is so used, the net annual value of the hereditament shall be apportioned by the Commissioner or the district valuer between the part or parts of the hereditament used solely for the purposes of a prescribed recreation and the remainder of the hereditament, and—

(i)if the amount apportioned to the part or parts of the hereditament used solely for the purposes of a prescribed recreation is less than 20 per cent. of the net annual value, the hereditament shall be shown in the [F225NAV list] as having no part of its net annual value apportioned to that part or these parts;

(ii)if the amount so apportioned is 20 per cent. or more, but less than 50 per cent., of the net annual value, the apportionment shall be shown in the [F225NAV list] ;

(iii)if the amount so apportioned is 50 per cent. or more, but less than 80 per cent., of the net annual value, that amount shall be increased by 20 per cent. thereof (and the amount apportioned to the remainder of the hereditament shall be reduced accordingly) and the apportionment as so adjusted shall be shown in the [F225NAV list] ;

(iv)if the amount so apportioned is 80 per cent or more of the net annual value, the hereditament shall be shown in the [F225NAV list] as used solely for the purposes of a prescribed recreation.

[F226(2B) References in paragraph (2A)(b) to the hereditament shall not include any part of the hereditament which is used for the purposes of a private dwelling.]

Para. (3) rep by 1998 NI 22

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New valuation listsN.I.

45.[F227(1) The Department may require the Commissioner to prepare and publish a new valuation list containing a general revaluation of such hereditaments as the Department may determine.]

(2) A new valuation list shall come into force on 1st April next following the day on which the list was [F228published] .

[F229(3) The manner, form and date of publication of a new valuation list shall be determined by the Department.

(3A) When the Commissioner publishes a new valuation list, he shall—

(a)send a certified copy of the list—

(i)to the Department; and

(ii)to each district council; and

(b)make the list available for inspection by the public in electronic form.]

(4) Any reference in Articles 41 to 44 to [F230a] valuation list includes a reference to a new valuation list.

[F231(5) The Commissioner may alter, and the district valuer may cause to be altered, a new valuation list in relation to any hereditament after the list has been published but before it comes into force and the Commissioner or, as the case may be, the district valuer shall serve a certificate showing any such alteration on—

(a)the Department;

(b)the occupier of the hereditament; and

(c)the district council or any water undertaker or sewerage undertaker, if the council or undertaker so requests.]

(6) The omission from a new valuation list of any matter required by law to be included therein shall not of itself render anything contained in the list invalid.

(7) The Department may by order make such incidental, consequential, transitional or supplemental provision as appears to the Department to be necessary or expedient in consequence of the coming into force of a new valuation list.

(8) An order under paragraph (7) may contain provisions modifying or repealing any transferred provision, including such a provision contained in or made under this Order, a personal or local Act or Measure or an Act or Measure confirming a provisional order.

(9) An order under paragraph (7) which contains provisions modifying or repealing any transferred provision contained in a public general Act or Measure shall be subject to affirmative resolution, and any other order made under that paragraph shall be subject to negative resolution.

(10) The Commissioner may, before the [F232publication of a] new valuation list, make all such changes (by way of apportionment and otherwise) in the list as are necessary for bringing the entries in the list into conformity with any transferred provision as modified by the order.

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[F233Access to valuation listsN.I.

46.(1) The Commissioner shall take such steps as he considers appropriate to notify the public of the publication of a new valuation list.

(2) The Department and each district council shall arrange for facilities to be available at any reasonable time for the public to have access to the valuation lists in electronic form.

(3) After the publication of a new valuation list, the Department and each district council shall take such steps as they consider appropriate to notify the public of arrangements made by them under paragraph (2).

(4) Any person may require the Department or a district council to provide him with a copy of any part of a valuation list, in hard copy or in electronic form, on payment of such fee (if any) as the Department or the district council may determine.

(5) The fee for any such copy must not exceed the administrative cost of providing it.]

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Supply of copies of valuation lists, etc., and of informationN.I.

47.—(1) The Commissioner may supply to any court, tribunal, government department, district council or person copies or certified copies of, or of any part of,—

(a)any valuation list [F234 or any map or plan relating thereto]; and

(b)any application, notice or certificate with respect to any revision of, or alteration in, a valuation list.

(2) The Commissioner shall afford to any officer having statutory functions which require that officer to ascertain the yearly value, [F235rateable values, capital value] or net annual value of any premises, such facilities for obtaining information as to those values as may be reasonably required in order to enable that officer to perform those functions.

(3) The Department may require the Commissioner to make charges, in accordance with a table of fees approved by the Department, for any copy of a list or document, or part of a list or document, supplied under paragraph (1).

(4) F236. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Evidence of valuation lists, etc.N.I.

48.  Until the contrary is proved—

(a)a certified copy of, or of any part of, any valuation list, or of any document such as is mentioned in Article 47(1)( b), shall be taken to be a true copy of the list, or part of the list, or document in question; and

(b)a document purporting to be such a copy as is mentioned in paragraph ( a) shall be deemed to be such a copy.

Alteration in valuation listN.I.

Revision of F237. . . valuation list, and alteration, by district valuerN.I.

49.—(1) Subject to [F238paragraph (6) and Articles 49A and] 50(3), where an application is served by any person on the district valuer for revision of [F239a valuation list] in relation to any hereditament, or where the district valuer, without such an application, considers that [F239a valuation list] ought to be revised in relation to any hereditament,—

(a)he shall revise the list so far as it relates to that hereditament, or, if that hereditament is not already included in the list, he shall revise the list with a view to including it; and

(b)if, in consequence of the revision, he considers that any alteration (whether, where an application has been made, it is the alteration applied for or some other) should be made in [F240that or any other list] , he shall cause that alteration to be made.

(2) Where the district valuer causes an alteration to be made F241. . . under paragraph (1)( b), he shall serve certificates of the alteration on the persons mentioned in Article 56(8).

(3) Where the district valuer, on completing a revision made following an application served on him under this Article, decides that no alteration should be made F242. . . , he shall serve on the applicant notice of his decision.

(4) The district valuer shall complete any revision made following an application served on him under this Article within the period of three months from the date on which he received the application, or within such further period or periods (none of which shall exceed three months) as he specifies in a notice, stating the reason for the delay, served by him on the applicant before the expiration of the immediately preceding period.

(5) Where the date referred to in paragraph (4) falls before the first anniversary of the coming into force of [F243the valuation list in question] , that paragraph shall have effect as if the first reference in it to three months were a reference to six months.

[F244(6) If the district valuer decides that an application served on him is frivolous or vexatious—

(a)he shall serve on the applicant notice of his decision; and

(b)sub-paragraphs (a) and (b) of paragraph (1) shall not have effect in relation to that application.]

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[F245Transfer to the Commissioner of application under Article 49N.I.

49A.(1) The district valuer may, with the consent of the applicant, transfer to the Commissioner an application served on the district valuer under Article 49.

(2) Where an application is transferred under this Article, the functions of the district valuer in relation to the application served on him shall be exercisable by the Commissioner.]

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Alteration in F246. . . valuation list by CommissionerN.I.

50.—(1) The Commissioner may at any time—

(a)make in [F247a valuation list] any alteration which is necessary—

(i)to correct any clerical error in the list;

(ii)in consequence of any alteration in a boundary that is made under the Boundary Survey (Ireland) Act 1854 [1854 c.17] , the Boundary Survey (Ireland) Act 1857 [1857 c.45] , the Boundary Survey (Ireland) Act 1859 [1859 c.8 (22&23 Vict.)] or the County Boundaries (Ireland) Act 1872 [1872 c.48] or under section 50 of the Local Government Act (Northern Ireland) 1972 [1972 c.9] ;

(iii)to give effect to any apportionment made by him[F248 under Article 40(4)];

[F249(iv)to show the net annual value of the hereditaments occupied by a dock authority which are mentioned in Part X of Schedule 12 or by a holder of a licence or an exemption under Part II of the Electricity (Northern Ireland) Order 1992 or Part II of the Gas (Northern Ireland) Order 1996 or by a water undertaker or sewerage undertaker;]

Head (v) rep. by 1998 NI 22

(b)alter [F250a valuation list] by deleting from it any hereditament which he is satisfied has ceased to exist.

(2) Where the Commissioner alters [F251a valuation list] under paragraph (1)( a) or ( b), he shall serve certificates of the alteration on the persons mentioned in Article 56(8).

(3) The district valuer shall not cause to be made in [F252a valuation list] any alteration such as is mentioned in paragraph (1)( a)(iii)[F253 or (iv)], but this Article shall not prejudice his power to cause to be made any alteration such as is mentioned in paragraph (1)( a)(i) or (ii) or ( b).

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Appeal to Commissioner against alteration of, or decision not to alter, F254. . . valuation list, or review by Commissioner of certain alterations made by him in F254. . . list.N.I.

51.[F255(1) Any person other than the Department who is aggrieved by an alteration which the district valuer has caused to be made in a valuation list may, within twenty-eight days of the service on him of the certificate of alteration appeal to the Commissioner against the alteration.

(1A) Any person other than the Department who is aggrieved by a decision of the district valuer not to cause a valuation list to be altered in consequence of an application by him for the revision of that list may, within twenty-eight days from the date of service on him of the notice of the decision, appeal to the Commissioner against the decision.

(1B) Paragraph (1A) does not apply to a decision under Article 49(6).]

(2) Any person, other than the DepartmentF256. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ., who is aggrieved by an alteration made in [F257a valuation list] by the Commissioner under Article 50(1)( a)(i) or ( b) may, within twenty-eight days from the date of service on him of the certificate of the alteration, apply to the Commissioner for a review of the alteration; and in the succeeding provisions of this Order any reference to an appeal to the Commissioner includes a reference to an application to him for a review under this paragraph or, as the case may require, to such a review, and references to an appellant or to hearing or determining an appeal shall be construed accordingly.

(3) An appeal to the Commissioner shall be instituted by a notice of appeal, signed by the appellant, stating—

(a)the alteration desired or objected to;

(b)the reasons for desiring or objecting to the alteration; and

(c)where the appellant is not the owner, or is not the occupier, of the hereditament, the name and address of the owner, or, as the case may require, of the occupier or of both.

(4) The appellant shall, within the period of twenty-eight days mentioned in paragraph (1) [F258, (1A)] or (2) (whichever is applicable), serve a copy of the notice of appeal on—

(a)the occupier of the hereditament to which the appeal relates, where not the appellant; and

(b)the owner of the hereditament, where he is not the occupier or the appellant.

(5) The appellant may, at any time before the Commissioner's decision on the appeal has been issued, abandon the appeal by serving a notice in that behalf on the Commissioner.

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Procedure on appeal to CommissionerN.I.

52.—(1) Without prejudice to Article 53, where an appeal is made to the Commissioner under Article 51, the Commissioner shall investigate the subject matter of the appeal, and shall review the alteration that has been made F259. . . or, as the case may require, shall review the decision not to cause the alteration applied for to be made.

(2) In the course of his investigation the Commissioner shall afford to every person who appears to him to be concerned therewith an opportunity to comment on the subject matter of the appeal and to furnish oral or other evidence respecting it.

(3) Without prejudice to paragraph (2), the Commissioner may obtain information from such persons and in such manner and make such inquiries as he considers appropriate, and may call for a report on the hereditament to which the appeal relates from a suitably qualified officer other than the officer previously employed—

(a)in making the valuation originally included in the valuation list [F260in question] , or

(b)in deciding not to cause to be made F261. . . any alteration which was applied for, or

(c)in causing to be made any alteration in relation to which the appeal is made.

(4) After completing his review, the Commissioner shall make such decision with respect to the manner in which the hereditament in question is to be treated in [F262a valuation list] as appears to him to be proper; and where that treatment requires an alteration F263. . . the Commissioner—

(a)shall alter [F264that list] accordingly; and

(b)may make such alteration in [F265any valuation list] in relation to any comparable hereditament which is in the same state and circumstances as the first-mentioned hereditament as appears to him to be necessary in order to render the valuations of that hereditament and the first-mentioned hereditament proportionate and uniform.

[F266(4A) Where the valuation list is a capital value list—

(a)the Commissioner shall complete his review and make his decision under paragraph (4)—

(i)within twenty-eight days from the date of service on him of the notice of appeal under Article 51; or

(ii)within such further period or periods (none of which shall exceed twenty-eight days) as he specifies in a notice, stating the reason for the delay, served by him on the appellant before the expiration of the immediately preceding period; and

(b)the Commissioner shall for the purposes of paragraph (4)(b) have regard to the assumptions mentioned in paragraphs 9 to [F26715 of Part 1 of Schedule 12 (subject to paragraphs 7(3) and 12)].

(4B) Where the date referred to in paragraph (4A)(a)(i) falls before the first anniversary of the coming into force of the capital value list in question, that paragraph shall have effect as if the reference in sub-paragraph (a)(i) to twenty-eight days were a reference to six months.]

(5) Where the Commissioner alters [F268any valuation list] under paragraph (4)( a) or ( b) he shall serve certificates of the alteration on the persons mentioned in Article 56(8).

(6) Where the Commissioner—

(a)dismisses the appeal; or

(b)makes F269. . . in relation to the hereditament in question any alteration other than that desired by the appellant;

he shall serve notice of the dismissal or, as the case may require, a statement of his reasons for making that other alteration, on—

(i)

the appellant;

(ii)

the district council, where not the appellant[F270 and if requested by the council to do so]; and

(iii)

every other person on whom a copy of the notice of appeal was served who submitted comments or furnished evidence to the Commissioner in connection with the appeal.

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Power of Commissioner to transfer appeal to Lands TribunalN.I.

53.—(1) [F271Except in prescribed cases, where] an appeal is made to the Commissioner under Article 51 and the Commissioner is of the opinion that because of any difficulty arising or likely to arise in connection with, or in the course of determining, the appeal or for any other reason it is desirable that the appeal should be heard and determined by the Lands Tribunal, the Commissioner, with the consent of the President of the Lands Tribunal, may transfer the appeal to the Lands Tribunal.

(2) Where an appeal is transferred to the Lands Tribunal under this Article,—

(a)the Tribunal may exercise any power exercisable by it on an appeal under Article 54 and paragraph [F272(3)] of that Article shall apply as it applies on an appeal under that Article; and

(b)subject to any agreement as to costs, the costs of the appeal shall be defrayed by the Department and any power to ask or apply for a review of the taxation of any such costs shall (without prejudice to its exercise by the other party to any such agreement) be exercisable by the Department.

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Modifications etc. (not altering text)

[F273Appeal from decision of CommissionerN.I.

54.(1) Any person, other than the Department, who is aggrieved by—

(a)the decision of the Commissioner under Article 49A or on an appeal under Article 51; or

(b)an alteration made by the Commissioner in a valuation list in consequence of such a decision,

may appeal to the appropriate Tribunal.

(2) On an appeal under this Article the Tribunal may—

(a)make any decision that the Commissioner might have made; and

(b)if any alteration in a valuation list is necessary to give effect to the decision, direct that the list be altered accordingly.

(3) On an appeal under this Article, any valuation shown in a valuation list with respect to a hereditament shall be deemed to be correct until the contrary is shown.

(4) In this Order “the appropriate Tribunal” means—

(a)in relation to such appeals as may be prescribed, the Valuation Tribunal;

(b)in relation to any other appeals, the Lands Tribunal.]

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F273Arts. 54 - 54A substituted (1.12.2006 for certain purposes, otherwise 1.4.2007) for art. 54 by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 33; S.R. 2006/464, art. 2(2), (4), Sch. 2

[F274Appeal from decision or direction of Valuation TribunalN.I.

54A.(1) Any person who is aggrieved by any decision or direction of the Valuation Tribunal under Article 13(3) or 54(2) may, with the leave of—

(a)the Lands Tribunal; or

(b)the President of the Valuation Tribunal,

appeal to the Lands Tribunal.

(2) For the purposes of paragraph (1), the Commissioner shall be treated as a person aggrieved by a decision or direction of the Valuation Tribunal under Article 13(3) relating to a determination made by the Department.

(3) On an appeal under this Article the Lands Tribunal may—

(a)make any decision that the Valuation Tribunal might have made;

(b)if any alteration in a valuation list is necessary to give effect to the decision, direct that the list be altered accordingly;

(c)remit the appeal or any matter arising on it to the Valuation Tribunal with such declarations or directions as the Lands Tribunal thinks proper.

(4) The Valuation Tribunal shall have regard to any declarations and obey any directions under paragraph (3)(c).

(5) On an appeal under this Article, any valuation shown in a valuation list with respect to a hereditament shall be deemed to be correct until the contrary is shown.]

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F274Arts. 54 - 54A substituted (1.12.2006 for certain purposes, otherwise 1.4.2007) for art. 54 by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 33; S.R. 2006/464, art. 2(2), (4), Sch. 2

Review of revision of valuation list made while appeal pendingN.I.

55.—(1) When an appeal [F275under Article 54 or 54A] in relation to a hereditament is finally disposed of, the district valuer shall review any [F276 alteration in, or decision not to alter, a valuation list in relation to the hereditament or any revaluation of] the hereditament which was made—

(a)subsequent to the date of the alteration in [F276 a valuation list], or the refusal to make such an alteration, which gave rise to the appeal; but

(b)before the date on which the appeal was finally disposed of;

having regard to the decision on the appeal.

(2) Where, on a review under paragraph (1), the district valuer is satisfied that any alteration should be made in [F276 a valuation list] in relation to the hereditament, he shall cause [F276 that valuation list] to be altered accordingly.

(3) Where the district valuer causes [F276 a valuation list] to be altered under paragraph (2), he shall serve certificates of the alteration on the persons mentioned in Article 56(8); and where, on completing his review under paragraph (1), he decides that no alteration should be made in [F276 a valuation list], he shall serve notice of his decision on the occupier of the hereditament and the district council.

(4) The occupier of the hereditament, or the district council, may appeal to the Commissioner against any alteration made in [F276 a valuation list] under paragraph (2), or any decision of the district valuer such as is referred to in paragraph (3), and the provisions of Articles 51 to [F27754A] shall, with the appropriate modifications, apply in relation to an appeal under this paragraph.

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Supplementary provisions as to alterations, etc.N.I.

56.—(1) Every owner who is rated under Article 20 instead of the occupier, or who enters into an agreement with the Department under Article 21, in respect of any hereditaments shall, without prejudice to the rights of the occupier of any of those hereditaments, be treated for the purposes of the provisions of this Part relating to revisions, reviews and appeals as standing in the same position as the occupier.

(2) [F278Subject to paragraph (2A), where] any premises are unoccupied, any reference in this Part to the occupier shall be construed as a reference to the owner of the premises, except that, where the owner is unknown and by virtue of section 24(2)( e) of the Interpretation Act (Northern Ireland) 1954 [1954 c.33] a notice addressed to the occupier has been served in accordance with that section, that notice shall be deemed to have been duly served on that owner.

[F278(2A) Paragraph (2) shall not apply in relation to a hereditament in respect of which a person is chargeable to rates under Article 25A.]

(3) Any officer of a district council who is specifically or generally authorised in that behalf by the council may authorise the institution, carrying on or defence of any proceedings, or the taking of any step, in relation to a valuation list which the council is authorised or required to institute, carry on, defend or take.

(4) Where, under any provision of this Part, any thing is authorised or required to be done by or in relation to any person other than the Department, the Commissioner or a district council, that thing may be done by or to any duly authorised agent of that person.

(5) Any notice (including an application for a revision) required or authorised by this Part to be served on the Commissioner or the district valuer need not name the Commissioner or the district valuer but may describe him as the Commissioner or, as the case may require, as the district valuer for the valuation district in question, without further description.

(6) Where, under any provision of this Part, the district valuer is required or authorised to cause any matter to be entered, or any alteration to be made, in [F279a valuation list (including] a new valuation list which has not yet come into [F280force)] , the district valuer shall notify the Commissioner of that matter or alteration and the Commissioner shall prepare or alter the list accordingly.

(7) Where an alteration in [F281a valuation list] is necessary to give effect to a decision of the Lands Tribunal [F282or the Valuation Tribunal under this Order] , the Commissioner shall—

(a)whether upon the direction of [F283that Tribunal] or otherwise, make that alteration; and

(b)serve a certificate of the alteration on the persons mentioned in paragraph (8).

(8) The certificates of [F284alteration] mentioned in Articles 49(2), 50(2), 52(5), and 55(3) and in paragraph (7) shall be served on—

Sub-para. (a) rep. by 1998 NI 22

(b)the district council[F285 if requested by the council to do so];

(c)the person (if any) in consequence of whose application or appeal the alteration is made, where not the Department or the district council;

(d)except where the alteration is made under Article 50(1)( a)(ii), (iii), (iv) or (v) or ( b), the occupier of the hereditament, where not the person mentioned in sub-paragraph ( c); F286. . .

(e)where the alteration is made in consequence of an appeal, every other person on whom a copy of the notice of appeal was served who submitted comments or furnished evidence in connection with the appeal [F287and

(f)a water undertaker or sewerage undertaker if it so requests.]

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Duties of public bodies with respect to alterations in valuation listN.I.

57.—(1) If in the course of the exercise of its functions any [F288relevant information comes to the notice of a public body] , it shall be the duty of that body to inform the district valuer.

[F289(2) In this Article—

inform” includes, in relation to a public body, giving relevant information in the possession or control of that body;

public body” means—

(a)

a body established by or under a statutory provision; or

(b)

a department of the Government of the United Kingdom;

relevant information” means information which is relevant to a decision whether to alter a valuation list;

valuation list” includes a valuation list which has been issued but which has not yet come into force.]

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Modifications etc. (not altering text)

MiscellaneousN.I.

Powers of entry of valuersN.I.

58.—(1) The Commissioner or any person authorised by him in writing in that behalf may, on production if required of his credentials, at any reasonable time enter any land for the purpose of the survey, valuation or examination of that or any other land.

[F290(2) The occupier or, if the land is not occupied, the person entitled to possession of it shall give such assistance as the Commissioner or the person authorised by him may reasonably require to enter the land or for the purpose mentioned in paragraph (1).]

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Modifications etc. (not altering text)

[F291Power to require information for valuation list purposesN.I.

59.(1) The Commissioner or the district valuer, or any person authorised by the Commissioner or the district valuer in writing in that behalf, may serve a notice on any person requiring him to provide such information as may reasonably be required—

(a)for the purpose of enabling a new valuation list to be accurately prepared; or

(b)with a view to any revision or alteration of a valuation list.

(2) Any person on whom a notice is served under this Article shall comply with the notice within a period and in the manner specified in the notice.]

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Modifications etc. (not altering text)

PART IVN.I.GENERAL

OffencesN.I.

60.—(1) If any person on whom a notice has been served under Article 22(2),[F292 26] or [F29359] fails without reasonable excuse to comply with the notice, he shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding[F294 level 3 on the standard scale].

(2) Where a person is convicted under paragraph (1) in respect of a failure to comply with a notice and the failure continues after the conviction, then, unless he has a reasonable excuse for the continuance of the failure, he shall be guilty of a further offence under paragraph (1) and shall be liable on summary conviction, in addition to the fine specified in that paragraph, to a fine not exceeding[F294 level 1 on the standard scale] for every day subsequent to the day on which he is first convicted of an offence under that paragraph on which the failure continues.

(3) If any person [F295for the purpose of any application under this Order or] in response to a notice under Article 22(2)[F296, 26 or 59], makes a statement which he knows to be false in a material particular or recklessly makes any statement which is false in a material particular, he shall be guilty of an offence and shall be liable on summary conviction F297. . . to a fine not exceeding[F294 level 3 on the standard scale]F297. . . .

(4) If any person F298. . . knowingly prevents any other person from doing on the land any act that the other person is authorised under Article[F292 26A or] 58 to do or obstructs the other person in doing any such act, he shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding[F294 level 3 on the standard scale].

[F299(5) If any person fails without reasonable excuse to give any assistance which he is reasonably required to give under Article 26A or 58, he shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding level 3 on the standard scale.]

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Modifications etc. (not altering text)

RegulationsN.I.

61.—(1) Regulations may—

(a)prescribe the form of any valuation list, certificate, application, statement, return, notice or other document whatsoever which is required or authorised to be used under or for the purposes of this Order;

(b)substitute for any period mentioned in ArticleF300. . . 13(1)( a)(ii), 49(4) or (5), [F30151(1), (1A), (2) or (4), or 52(4A) or (4B)] any other period; F302

(bb)F303. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)make provision with respect to the making of reviews under Article 55.

(1A) F304. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F305(2) Regulations shall not be made under Article 18(2) or 29A or paragraph 8 of Schedule 5 [F306or paragraph 12 of Part 1 of Schedule 12] unless a draft of the regulations has been laid before, and approved by a resolution of, the Assembly.

(2A) Regulations made under Article 23A [F307, except those made under paragraph (a) of the definition of “hereditament in the social sector” in paragraph (3) of that Article, and regulations made under] paragraph (1)(b) shall be subject to affirmative resolution.

(2B) Regulations made under provisions of this Order other than those [F308regulations] to which paragraphs (2) and (2A) apply shall be subject to negative resolution.]

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[F309Service of documentsN.I.

62.(1) The following documents, that is to say,—

(a)a demand note under Article 9(4); and

(b)a certificate under Article 49(2) of an alteration made F310. . . in [F311a valuation list] or a notice under Article 49(3) of a decision F310. . . that no alteration should be made in [F311a valuation list] ,

may be served on, respectively, the person charged with a rate and the persons mentioned in Article 56(8) or the person who applied for revision of the list by being sent to him or them by ordinary post.

(2) A process under Part VI of the Magistrates' Courts (Northern Ireland) Order 1981 for the recovery of any sum due to the Department F312. . . on account of a rate may be served—

(a)by being sent by [F313the] Department by ordinary post; or

(b)by any mode of service permitted by magistrates' courts rules.

(3) In section 24(1) of the Interpretation Act (Northern Ireland) 1954 (service of documents), as it applies to the service by post of such a note, certificate, notice or process, the word “registering” shall be omitted.]

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Amendments, transitional provisions, construction of references, savings and repealsN.I.

63.  Para. (1), with Schedule 15, effects amendments

(2) Schedule 16 (which largely re-enacts by reference to this Order transitional and saving provisions, and provisions for the construction of references, which were contained in provisions repealed by this Order) shall have effect.

Para.(3), with Schedule 17, effects repeals

(4) In the application of section 29 of the Interpretation Act (Northern Ireland) 1954 to any repeal made by this Order, subsection (1) and paragraph ( a) of subsection (3) shall have effect as if the word “statutory”, wherever it occurs, were omitted.

SCHEDULES

Article 3

SCHEDULE 1N.I.DEFINITIONS OF “AGRICULTURAL LAND”, “AGRICULTURAL BUILDINGS” AND “LIVESTOCK OR POULTRY BUILDING”

1.  In this Order, “agricultural land”N.I.

(a)means any land used as arable, meadow or pasture ground only (including pastoral land), land used for a plantation or a wood or for the growth of saleable underwood, or land exceeding [F314 0.1012 hectare] used for the purposes of poultry farming, market gardens, nursery grounds, orchards or allotments, but does not include land occupied together with a house as a park, gardens or pleasure grounds, or land kept or preserved mainly or exclusively for purposes of sport or recreation or land used as a racecourse; and

(b)includes land occupied with, and used solely in connection with the use of, such a building as is mentioned in paragraph 2(1)( b).

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2.—(1) In this Order, “agricultural buildings”N.I.

(a)means buildings occupied together with agricultural land and used solely in connection with agricultural operations thereon, or buildings being or forming part of a market garden and used for the purposes thereof; and

(b)includes a building which is used solely in connection with agricultural operations carried on on agricultural land and which is occupied either—

(i)by the occupiers of all that land; or

(ii)by individuals who are appointed by the said occupiers for the time being to manage the use of the building and of whom each is an occupier of some of the land or a member of the board of directors or other governing body of such an occupier who is a body corporate,

where the number of occupiers of all the said land does not exceed twenty-four (two or more persons occupying jointly being counted as one, but as a separate person from any of them who are occupying any of the land severally); and

(c)also includes a building which is used in connection with agricultural operations carried on on agricultural land and which is occupied by a body corporate any of whose members are, or are together with the body, the occupiers of the land, where that use, or that use together with the use mentioned in paragraph 3(1)( b) is its sole use;

but does not include a building which is a dwelling-house.

(2) In this paragraph “building” includes a distinct part of a building.

3.—(1) In this Order, “livestock or poultry building”N.I.

(a)means a building which—

(i)is used for the production of livestock or poultry[F315 or is used for the scientific testing of livestock or poultry for the purposes of the improvement of breeding stock]; or

(ii)is occupied together with one or more than one other building used for the production of livestock or poultry[F315 or used for the scientific testing of livestock or poultry for the purposes of the improvement of breeding stock] and is used in connection with the operations carried on in that other building or those other buildings;

where either the use mentioned in sub-head (i) or (ii) is the sole use, or the building is occupied together with agricultural land and used also in connection with agricultural operations on that land and that use together with the use mentioned in sub-head (i) or (ii) (as the case may require) is its sole use; and

(b)includes a building which—

(i)is used solely in connection with the operations carried on in one or more than one building to which head ( a) applies; and

(ii)is occupied either—

(aa)by a body corporate any of whose members are, together with the body, the occupiers of that building or those buildings; or

(bb)by persons who would satisfy the requirements of paragraph 2(1)( b)(ii) if the building were an agricultural building;

and whose use as mentioned in this paragraph, or that use together with the use mentioned in paragraph 2(1)( c), is its sole use;

but does not include an agricultural building or a dwelling-house.

(2) In this paragraph—

  • “building” includes a distinct part of a building;

  • “livestock” means any animal kept for the production of food, wool, skins or fur;

  • “poultry” includes the eggs of poultry;

  • “production” includes the breeding, rearing, fattening and keeping of livestock or poultry, but does not include the keeping of livestock or poultry which are in transit.

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4.  In determining for the purposes of this Schedule whether anything used in any way is solely so used or whether any use of it is its sole use, no account shall be taken of any time in which it is used in any other way if that time does not amount to a substantial part of the time during which it is used.N.I.

Article 3, Sch.14.

F316 SCHEDULE 2N.I.DEFINITIONS RELATING TO INDUSTRIAL HEREDITAMENTS

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F316prosp. rep. by 2004 NI 4

1.  In this Order—N.I.

  • “factory”, subject to the provisions of this Schedule, has the meaning assigned to it by section 175 of the Factories Act (Northern Ireland) 1965 [1965 c.20] ;

  • Definition rep. by 1994 NI 11

  • [F317“industrial hereditament” means a hereditament, exclusive of any part of the hereditament [F318which is] used for the purposes of a private dwelling, which is occupied and used as—

    (a)

    a mine or quarry; or

    (b)

    subject as provided in this Schedule, a factory;]

  • “mine” has the meaning assigned to it by section 156 of the Mines Act (Northern Ireland) 1969 [1969 c.6] and includes anything which by virtue of that section is deemed to form part of a mine;

  • “public supply undertaking” means any undertaking primarily carried on for the supply of gas, water, electricty or hydraulic power for public purposes, or to members of the public, or[F319 for the treatment of sewage, or] to any one or more undertakings carried on under any statutory provision (including such a provision contained in or made under a local or personal Act or Measure or an Act or Measure confirming a provisional order);

  • “quarry” has the meaning assigned to it by[F320 Article 2(2) of the Quarries (Northern Ireland) Order 1983] and includes anything which by virtue of that[F320 Article] is deemed to form part of a quarry;

  • “retail shop” includes any premises of a similar character where retail trade or business including repair work) is carried on.

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2.  For the purposes of this Order—N.I.

Sub-para. (a) rep. by 1994 NI 11

[F3212A.]  [F321For the purposes of sub-paragraph (b) of the definition of “industrial hereditament”]N.I.

[F321(a)a hereditament shall be deemed not to be occupied and used as a factory if it is primarily occupied and used for any of the following purposes, or for a combination of any such purposes—

(i)the purposes of a retail shop;

(ii)the purposes of distributive wholesale business;

(iii)the purposes of storage;

(iv)the purposes of a public supply undertaking;

(v)any other purposes whether or not similar to any of the foregoing, which are not those of a factory;]

(b)a hereditament shall not be deemed not to be occupied and used as a factory by reason only of the fact that the owner or occupier of the hereditament is the only person working therein or that no other person working therein is in his employment;

(c)any place used by the occupier for the housing or maintenance of his road vehicles or as stables shall, notwithstanding that it is situated within the close, curtilage or precincts forming a factory and used in connection therewith, be deemed not to form part of the factory.

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3.  Where two or more properties within the same curtilage, or contiguous to one another are in the same occupation and, though treated for any reason as two or more hereditaments for the purposes of valuation and rating, are used as parts of a single mine, quarry or factory, then, for the purposes of determining whether the several hereditaments are industrial hereditaments, they shall be treated as if they formed parts of a single hereditament comprising all those hereditaments.N.I.

Article 3.

F322SCHEDULE 3N.I.DEFINITIONS RELATING TO RAILWAY HEREDITAMENTS

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  • In this Order—

  • “non-running-line hereditament” means a railway hereditament which is not a running-line hereditament;

  • “railway company” means a body operating a railway undertaking;

  • “railway hereditament” means a hereditament occupied by a railway company for the purpose of its undertaking but does not include—

    (a)

    any hotel, refreshment room, dwelling-house, residence, town office or town receiving depot;

    (b)

    any premises used and occupied for the purposes of subsidiary services (other than those connected with the local collection and delivery of parcels, goods or merchandise conveyed, or to be conveyed, by rail) carried on by that company for the purpose of road, sea or other transport;

    (c)

    any waterworks, electric light works, power works or gas works, unless they are used mainly to supply the undertaking;

    (d)

    any store, building or premises let by that company, or, if unused, capable of being so let;

  • “running-line” means the railway line or lines which are used primarily for the conveyance of railway traffic from place to place and includes the land under, between and adjoining such line or lines, but does not include land which is the site of buildings, structures, sidings, platforms, yards and approaches;

  • “running-line hereditament” means a railway hereditament which consists of running-line only.

  • [F323The Department may, by order subject to affirmative resolution, modify the provisions of this Schedule.]

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Article 3.

SCHEDULE 4N.I.DEFINITIONS RELATING TO FREIGHT-TRANSPORT HEREDITAMENTS

  • In this Order—

  • “canal transport purposes” means all purposes connected with the conveyance or transport by canal of carriages, parcels or merchandise, including the construction, maintenance and repair of all ways, works, machinery and plant used in connection with the canal undertaking;

  • “canal undertaking” includes any inland navigation undertaking comprising as part thereof an inland navigation used for the conveyance of merchandise, and “canal”, in relation to such an undertaking, shall be construed as including an inland navigation;

  • “dock” includes any harbour, wharf, pier, jetty or other works in or at which vessels can ship or unship merchandise or passengers not being a pier or jetty primarily used for recreation;

  • “dock authority” means any person or body of persons, whether incorporated or not, who are authorised to construct, or are owners or lessees of, any dock authorised by any statutory provision;

  • “dock purposes” means all purposes connected with the shipping or unshipping at a dock of passengers and their luggage, or of carriages, parcels or merchandise, or the conveyance or transport thereof by a railway forming part of a dock undertaking, including the construction, maintenance and repair of all ways, works, machinery and plant used in connection with the undertaking, or connected with the provision of accommodation for vessels and their stores, equipment and tackle (including fishing tackle), whether for purposes of repair or otherwise;

  • “dock undertaking” means an undertaking carried on by a dock authority, but also includes any other undertaking comprising as part thereof a dock in so far only as its business is carried on at and in connection with that dock;

  • “freight-transport hereditament” means all or any of the following hereditaments—

    (a)

    a hereditament occupied and used wholly or partly for canal transport purposes as part of a canal undertaking, being an undertaking whereof a substantial proportion of the volume of the business is concerned with the conveyance of merchandise not belonging to, or intended for the use of, the undertakers;

    (b)

    a hereditament, having a net annual value exceeding[F324 £825], occupied and used wholly or partly for dock purposes as part of a dock undertaking, being an undertaking whereof a substantial proportion of the volume of business is concerned with the shipping and unshipping of merchandise not belonging to, or intended for the use of, the undertakers;

    (c)

    a hereditament occupied and used wholly or partly for railway transport purposes as part of a railway undertaking carried on by a railway company being an undertaking whereof the railway is used as a public railway for the conveyance of merchandise otherwise than by passenger train or carriage, and which comprises at least two stations situated in Northern Ireland and used for railway transport purposes;

    but so that a hereditament primarily occupied and used as offices for or for purposes ancillary to, the general direction and management of a canal, dock or railway undertaking shall not be deemed a freight-transport hereditament;

  • “merchandise” includes goods, minerals, livestock and animals of all descriptions;

  • “railway transport purposes” means all purposes connected with the conveyance or transport by railway of passengers and their luggage, or of carriages, parcels or merchandise, including the construction, maintenance and repair of all ways, works, machinery and plant used in connection with the railway undertaking;

  • “transport purposes” means all or any of the following purposes—

    (a)

    canal transport purposes;

    (b)

    dock purposes;

    (c)

    railway transport purposes;

  • “vessel” has the[F325 same meaning as “ship” in the Merchant Shipping Act 1995] and includes a hovercraft within the meaning of the Hovercraft Act 1968 [1968 c.59] .

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F324SR 2003/73

Article 4.

SCHEDULE 5N.I.DEFINITION OF “DWELLING-HOUSE”, ETC.

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Modifications etc. (not altering text)

[F3261.  In this Order—N.I.

dwelling-house” means, subject to paragraphs 2 to 5, a hereditament used wholly for the purposes of a private dwelling;

private garage” has the meaning given by paragraph 6;

private storage premises” has the meaning given by paragraph 7.]

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[F3272.(1) A hereditament which is wholly or mainly used in the course of a business for the provision of short-stay accommodation, that is to say accommodation—N.I.

(a)which is provided for short periods to individuals whose sole or main residence is elsewhere, and

(b)which is not self-contained self-catering accommodation provided commercially,

shall be deemed not to be used for the purposes of a private dwelling.

(2) Sub-paragraph (1) does not apply if—

(a)it is intended that within the year from the day in relation to which the question is being considered, short-stay accommodation will not be provided within the hereditament for more than 6 persons simultaneously; and

(b)the person intending to provide such accommodation intends to have his sole or main residence within that hereditament throughout any period when such accommodation is to be provided, and that any use of living accommodation within the hereditament which would apart from this sub-paragraph, cause any part of it to be deemed not to be used for the purposes of a private dwelling, will be subsidiary to the use of the hereditament for, or in connection with, his sole or main residence.

(3) A hereditament or self-contained part of a hereditament shall be deemed not to be used for the purposes of a private dwelling if—

(a)the owner or, as the case may be, the occupier of the hereditament intends that, in the year from the day in relation to which the question is being considered, the whole of the hereditament or self-contained part will be available for letting commercially, as self-catering accommodation, for short periods totalling 140 days or more; and

(b)on that day his estate in the hereditament or part is such as to enable him to let it for such periods.

(4) Sub-paragraph (3) does not apply where the hereditament or self-contained part is used as the sole or main residence of any person.

[F328(5) The following shall be deemed not to be used for the purposes of a private dwelling—

(a)so much of an area of a caravan site which is valued as a single hereditament under sub-paragraph (1) of paragraph 2 of Part XIII of Schedule 12 as is not in the occupation of the site operator;

(b)a caravan pitch which is a separate hereditament in the circumstances mentioned in that sub-paragraph but in relation to which the district valuer has not exercised the power conferred by that sub-paragraph.]]

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3.  A hereditament shall not be deemed to be used otherwise than wholly for the purposes of a private dwelling by reason of either or both of the following circumstances—N.I.

(a)that it includes a garage, outhouse, garden, [F329park, pleasure ground,] yard, court, forecourt or other appurtenance which is not used, or not used wholly, for the purposes of a private dwelling;

(b)that part of the hereditament, not being a garage, outhouse, garden, [F330park, pleasure ground,] yard, court, forecourt or other appurtenance, is used partly for the purposes of a private dwelling and partly for other purposes, unless that part was constructed, or has been adapted, for those other purposes.

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