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Rates (Northern Ireland) Order 1977

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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 [F1a 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 [F2or the capital value] of the hereditament between the occupied and the unoccupied parts and certify the extent to which the net annual value [F2or the capital value] is attributable to each such part.

(2) Where the net annual value [F3or 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 [F4a 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 [F3or 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 [F5the appropriate valuation list] as, respectively, a separate hereditament and its net annual value [F6or 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 [F721] to pay the rates chargeable in respect of the hereditament.

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