Rates (Northern Ireland) Order 1977

1. Introductory Text

2. PART I INTRODUCTORY

   1. 1. Title and commencement

   2. 2. General interpretation

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

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

   5. 5. Interpretation: definition of “material change of circumstances”. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3. PART II RATING

   1. Making and levying of rates

      1. 6. Regional rate and district rate

      2. 7. Making of rates

      3. 8. Time of making of, determination of amount of, and notification of, district rate

      4. 9. Levying of rates

      5. 10. Departures from valuation list in levying rates

      6. 11. Appeal against rate

      7. Art. 12 rep. by 1998 NI 22

      8. 13. Effect of alteration in valuation list

      9. 14. Rating on basis of apportioned value in certain cases

      10. 15. Refund of overpayments

      11. 15A. Payment of interest

      12. 16. Certificates and statements as to rates, etc.

   2. Rateable values

      1. 17. Rateable values

   3. Liability and assessment

      1. 18. Liability to be rated in respect of hereditaments

      2. 19. General provisions as to liability and assessment to rate

      3. 20. Rating of owners instead of occupiers in certain cases

      4. 21. Payment or collection of rates by owners by agreement

      5. 22. Provisions supplementary to Articles 20 and 21

      6. 23. Liability of occupier for rates unpaid by owner

      7. 23A. Liability to be rated in respect of hereditaments owned by the Housing Executive, etc.

      8. 24. Recovery of rates from tenants and lodgers

      9. 25. Incidence of rates as between landlord and tenant

      10. 25A. Liability to be rated in respect of certain unoccupied hereditaments

      11. 25B. New buildings

      12. 26. Power of Department to require information as to ownership, etc., of hereditaments

      13. 26A. Powers of entry of persons authorised by Department

   4. Special reliefs in respect of dwellings

      1. 27. Reduction of regional rate on dwellings

      2. Art. 28 rep. by 1983 NI 14

      3. 29. Right to pay rates ... by instalments

      4. 29A. Agreements for deferred payment of rates on dwellings

      5. 30. Discount on rates on dwellings

      6. 30A. Rate relief in respect of dwellings

      7. 30B. Dwellings occupied by persons under 18 and persons in education and training or leaving care

   5. Special reliefs in respect of certain other hereditaments

      1. [31. Reduction of rates on certain hereditaments used for recreation

      2. [31A. Rate rebates for certain hereditaments with special facilities for persons with a disability

      3. 31AA. Reduction of rates on former agricultural land, etc.

      4. 31B. Rate rebates for certain hereditaments used by institutions for persons with a disability

      5. 31C. General stores etc., in rural settlements

   6. Recovery of rates

      1. 32. Proceedings for recovery of rates

      2. 33. Limitation of liability of certain owners

      3. 33A. Transitional rate relief

      4. 33B. Hardship relief

   7. Financial provisions

      1. 34. Payments to district councils on account of district rates

      2. 35. Product of rate

4. PART III VALUATION

   1. The Valuation Office

      1. 36. The Commissioner, district valuers and the Valuation Office

   2. The Valuation Tribunal

      1. 36A. The Valuation Tribunal

   3. Valuations

      1. 37. Hereditaments

      2. 37A. Crown property

      3. 38. Valuations

      4. 39. Basis of valuation

      5. [39A. Time by reference to which, and basis on which, valuations to be made for new NAV list

      6. [39B. Adjusted net annual value

      7. 39C. Rating of electricity licence holders

      8. 39D. Rating of gas licence holders, etc.

      9. 39E. Rating of hereditaments occupied for the purpose of water supply or sewerage services

   4. Valuation lists

      1. 40. General provisions as to valuation lists

      2. 41. Distinguishment in valuation list of hereditaments used for public, charitable or certain other purposes

      3. 41A. Distinguishment in NAV list of hereditaments occupied by certain bodies and used or made available for use for charitable purposes

      4. 42. Distinguishment in NAV list of certain other hereditaments exempted from rates

      5. 43. Distinguishment in NAV list of industrial hereditaments and freight-transport hereditaments

      6. 44. Other matters required or authorised to be entered in valuation list

      7. 45. New valuation lists

      8. 46. Access to valuation lists

      9. 47. Supply of copies of valuation lists, etc., and of information

      10. 48. Evidence of valuation lists, etc.

   5. Alteration in valuation list

      1. 49. Revision of ... valuation list, and alteration, by district valuer

      2. 49A. Transfer to the Commissioner of application under Article 49

      3. 50. Alteration in ... valuation list by Commissioner

      4. 51. Appeal to Commissioner against alteration of, or decision not to alter, ... valuation list, or review by Commissioner of certain alterations made by him in ... list.

      5. 52. Procedure on appeal to Commissioner

      6. 53. Power of Commissioner to transfer appeal to Lands Tribunal

      7. 54. Appeal from decision of Commissioner

      8. 54A. Appeal from decision or direction of Valuation Tribunal

      9. 55. Review of revision of valuation list made while appeal pending

      10. 56. Supplementary provisions as to alterations, etc.

      11. 57. Duties of public bodies with respect to alterations in valuation list

   6. Miscellaneous

      1. 58. Powers of entry of valuers

      2. 59. Power to require information for valuation list purposes

5. PART IV GENERAL

   1. 60. Offences

   2. 61. Regulations

   3. 62. Service of documents

   4. 63. Amendments, transitional provisions, construction of references, savings and repeals

6. SCHEDULES

   1. SCHEDULE 1

      DEFINITIONS OF “AGRICULTURAL LAND”, “AGRICULTURAL BUILDINGS” AND “LIVESTOCK OR POULTRY BUILDING”

      1. 1. In this Order, “agricultural land” (a) means any land used...

      2. 2. (1) In this Order, “agricultural buildings” (a) means buildings occupied...

      3. 3. (1) In this Order, “livestock or poultry building”

      4. 4. In determining for the purposes of this Schedule whether anything...

   2. SCHEDULE 2

      1. 1. In this Order— “factory”, subject to the provisions of this...

      2. 2. For the purposes of this Order— Sub-para. (a) rep. by...

      3. 2A. For the purposes of sub-paragraph (b) of the definition of...

      4. 3. Where two or more properties within the same curtilage, or...

   3. SCHEDULE 3

      DEFINITIONS RELATING TO RAILWAY HEREDITAMENTS

      1. In this Order— “non-running-line hereditament” means a railway hereditament which...

   4. SCHEDULE 4

      DEFINITIONS RELATING TO FREIGHT-TRANSPORT HEREDITAMENTS

      1. In this Order— “canal transport purposes” means all purposes connected...

   5. SCHEDULE 5

      DEFINITION OF “DWELLING-HOUSE”, ETC.

      1. 1. In this Order— “ dwelling-house ” means, subject to paragraphs...

      2. 2. (1) A hereditament which is wholly or mainly used in...

      3. 3. A hereditament shall not be deemed to be used otherwise...

      4. 4. (1) A hereditament shall not be deemed to be used...

      5. 4ZA. (1) A hereditament or part of a hereditament shall be...

      6. 4A. (1) Subject to sub-paragraph (2), a hereditament or part of...

      7. 5. In paragraphs 1 to 4ZA— (a) “business” includes—

      8. 6. (1) In this Order “ private garage ” means, subject...

      9. 7. (1) In this Order “ private storage premises ” means...

      10. 8. The Department may by regulations modify paragraphs 1 to 7....

   6. SCHEDULE 6

      DEFINITION OF “MATERIAL CHANGE OF CIRCUMSTANCES”. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      1. 1. In this Order— “material change of circumstances” means a change...

      2. 2. In this Order “the time of valuation”, in relation to...

   7. SCHEDULE 7

      RATEABLE VALUES OF HEREDITAMENTS

      1. 1. 1. Except as provided to the contrary in this Schedule—

      2. 1. 2. (1) Where a hereditament is distinguished in the NAV list...

      3. 1. 3. (1) Where a hereditament is distinguished in the NAV list...

         2. 3A. Where— (a) only part of a hereditament is situated within...

      4. 1. 4. (1) This paragraph applies to industrial hereditaments ....

         2. 4A. (1) This paragraph applies to freight-transport hereditaments.

         3. 4B. (1) Where a hereditament to which... paragraph 4A applies is...

         4. Para. 5 rep. by 1994 NI 11

   8. SCHEDULE 8

      INCIDENCE OF RATES

      1. 1. 1. Except as provided in this Order, the occupier of a...

      2. 1. 2. Without prejudice to the provisions of this Order with respect...

      3. 1. 3. (1) Where the rates are payable by the owner under...

      4. 1. 4. (1) Where— (a) a change in the law determining the...

      5. 1. 5. (1) Except as expressly provided in this Order, nothing in...

   9. SCHEDULE 8A

      UNOCCUPIED HEREDITAMENTS

      1. 1. (1) This Schedule applies to a hereditament if—

      2. 2. (1) The amount which, apart from this paragraph, would be...

      3. 3. (1) The following general provisions shall have effect with respect...

      4. 4. Where the name of any person liable to be rated...

      5. 5. (1) Article 31 (reduction of rates on certain hereditaments used...

      6. 6. (1) Article 31B (rate rebates for certain hereditaments used by...

      7. 7. (1) Article 41 (distinguishment in valuation list of hereditament used...

      8. 8. (1) In relation to a hereditament in respect of which...

   10. SCHEDULE 8B

       NEW BUILDINGS (COMPLETION DAYS)

       1. 1. 1. (1) If it appears to the Department that the work...

          2. 2. (1) A completion notice shall— (a) specify the building to...

       2. 1. 3. (1) If the person on whom a completion notice is...

          2. 4. (1) A person on whom a completion notice is served...

          3. 5. Where a completion notice is not withdrawn and no appeal...

       3. 1. 6. (1) An appeal under paragraph 4 shall be instituted by...

          2. 7. (1) Without prejudice to Article 53 as it applies by...

          3. 8. (1) Article 53 (power of Commissioner to transfer appeal to...

          4. 9. The appellant may appeal to the Lands Tribunal from a...

       4. 1. 10. (1) Where an appeal under paragraph 4 is brought against...

       5. 1. 11. (1) This paragraph applies in the case of a building...

          2. 12. (1) In this Schedule— “building” includes part of a building;...

   11. SCHEDULE 9

       PAYMENT OF RATES ... BY INSTALMENTS

       1. 1. Subject to paragraph 2, a notice by any person under...

       2. 2. Where under paragraph 1 a notice under Article 29(1) would...

       3. 3. Where a notice under Article 29(1) in respect of any...

       4. 4. The number of the instalments specified in any statement under...

       5. 5. The amounts specified in any statement under paragraph 3 for...

       6. 6. A notice under Article 29(1) shall cease to be in...

   12. SCHEDULE 9A

       RELIEF FROM RATES FOR GENERAL STORES ETC. IN RURAL SETTLEMENTS

       1. 1. Rural settlement list

             1. 1. (1) The Department shall compile and maintain, in accordance with...

          2. Preparation and maintenance of lists

             1. 2. (1) The Department shall, throughout the period of 3 months...

          3. Mandatory relief

             1. 3. (1) For any period in a financial year where sub-paragraph...

          4. Discretionary relief

             1. 4. (1) The Department, ... after consultation with the district council...

          5. Grant of mandatory or discretionary relief

             1. 5. No reduction or remission of the rates leviable in respect...

   13. SCHEDULE 9B

       VALUATION TRIBUNAL

       1. 1. 1. (1) In this Schedule— “ rules ” means rules made...

       2. 1. 2. (1) The Tribunal shall consist of the President and the...

          2. 3. (1) Subject to sub-paragraph (3), the members of the Tribunal...

       3. 1. 4. The Office of the First Minister and deputy First Minister...

       4. 1. 5. The Tribunal shall sit at such times and in such...

       5. 1. 6. The jurisdiction of the Tribunal may be exercised by a...

       6. 1. 7. (1) The Lord Chancellor may make rules—

          2. 8. Rules may include provision— (a) determining by which tribunal any...

          3. 9. Rules may include provision— (a) specifying the procedure to be...

          4. 10. Rules may include provision that, subject to any other provision...

          5. 11. (1) Rules may include provision— (a) for requiring hearings of...

          6. 12. Rules may include provision— (a) that where two or more...

          7. 13. Rules may include provision— (a) for the registration and proof...

       7. 1. 14. The President may, subject to rules, give directions about the...

   14. SCHEDULE 10

       HEREDITAMENTS

       1. 1. Land, as distinct from an estate in land or water....

       2. Entry 2 rep. by 1998 NI 22

       3. 3. Profits à prendre other than a right of fowling, shooting,...

       4. 4. Easements.

       5. 5. Tolls.

       6. 6. Railways.

       7. 7. Canals, navigations and rights of navigation.

       8. 8. Other rights over land except any right excluded from entry...

   15. SCHEDULE 11

       PROPERTIES NOT TO BE TREATED AS HEREDITAMENTS

   16. SCHEDULE 12

       BASIS OF VALUATION

       1. PART I GENERAL RULE

          1. 1. Subject to the provisions of this Schedule, for the purposes...

          2. 2. (1) Subject to sub-paragraph (2), in estimating the net annual...

          3. 3. (1) In estimating the net annual value of a hereditament,...

          4. 3A. (1) In estimating the net annual value of a relevant...

          5. 4. Where the net annual value of a hereditament is fixed,...

          6. 5. Regulations may provide that in applying paragraphs 1 to 4...

          7. 6. Regulations may— (a) provide that in arriving at a net...

          8. Capital value – general rule

             1. 7. (1) Subject to the provisions of this Schedule, for the...

          9. Capital value – the assumptions

             1. 8. In this paragraph and paragraphs 9 to 15— “ development...

             2. 9. The sale is with vacant possession.

             3. 10. The estate sold is the fee simple absolute or, in...

             4. 11. The hereditament is sold free from any rentcharge or other...

             5. 12. (1) The hereditament is in an average state of internal...

             6. 13. The hereditament has no development value other than value attributable...

             7. 14. (1) A hereditament falling (or deemed to fall) within any...

             8. 15. (1) There has been no relevant contravention of—

          10. Hereditaments used partly for the purposes of a private dwelling

              1. 16. (1) This paragraph applies where a hereditament is required to...

       2. PART IA SPORTING RIGHTS

          1. 1. (1) This paragraph applies where— (a) a hereditament consists wholly...

       3. PART II FARMHOUSES

          1. 1. The net annual value of a house occupied in connection...

          2. 2. The capital value of a house occupied and used as...

       4. PART III HEREDITAMENTS CONTAINING PLANT OR MACHINERY

          1. General exclusion of plant and machinery from valuation

             1. 1. Subject to the provisions of this Part, in estimating the...

          2. Kinds of plant and machinery to be included in valuation

             1. 2. Where there is in or on a hereditament any plant...

          3. Classes of plant and machinery

             1. 3. The classes of plant and machinery referred to in paragraph...

             2. CLASS 1

                1. Plant and machinery (other than excepted plant and machinery) specified...

                2. In this Class: (a) “transformer” means any plant which changes...

             3. TABLE 1

                1. a. Steam boilers (including their settings) and chimneys, flues and dust...

                2. b. Steam engines; steam turbines; gas turbines; internal combustion engines; hot...

                3. c. Continuous and alternating current dynamos; couplings to engines and turbines;...

                4. d. Storage batteries, with stands and insulators, regulating switches, boosters and...

                5. e. Static transformers; auto transformers; motor generators; motor convertors; rotary convertors;...

                6. f. Cables and conductors; switchboards, distribution boards; control panels and all...

                7. g. Water wheels; water turbines; rams; governor engines; penstocks; spillways; surge...

                8. h. Pumping engines for hydraulic power; hydraulic engines; hydraulic intensifiers; hydraulic...

                9. i. Air compressors; compressed air engines.

                10. j. Windmills.

                11. k. Shafting, couplings, clutches, worm gear, pulleys and wheels.

                12. l. Steam or other motors which are used or intended to...

                13. m. Aero generators; wind turbines.

                14. n. Solar cells; solar panels.

             4. CLASS 2

                1. Plant and machinery specified in Table 2 (together with the...

                2. In this Class “services” means heating, cooling, ventilating, lighting, draining...

             5. TABLE 2

             6. LIST OF ACCESSORIES

                1. 1. Any of the following plant and machinery which is used...

                2. 2. Any of the following plant and machinery which is used...

             7. CLASS 3

                1. The following items— (a) railway and tramway lines and tracks...

                2. In this paragraph— “premises” means any hereditament which is used,...

                3. In this paragraph— “relevant equipment” means— foundations, supports, settings, chambers,...

             8. CLASS 4

                1. The items specified in Tables 3 and 4, except— any...

             9. TABLE 3

                1. Blast furnaces. Bridges, tunnels, tunnel linings, tunnel supports and viaducts....

             10. TABLE 4

                 1. Accelerators Acid concentrators. Bins and hoppers. Boilers. Bunkers. Burners, converters,...

          4. Power to modify classes of plant and machinery

             1. 4. The Department may by order modify any provision of this...

          5. Information about plant and machinery included in valuation

             1. 5. The district valuer shall, on being so required in writing...

          6. Para. 6 rep. by 1996 NI 25

       5. PART IV RAILWAYS

          1. 1. Paragraphs 2 to 4 apply to railway hereditaments, but do...

          2. 2. (1) Subject to the provisions of this Part, every railway...

          3. 3. Where any hereditament is used partly for the purposes of...

          4. 4. The net annual value of every railway hereditament shall be...

          5. 5. The Department may by order— (a) provide that this Part...

       6. PART V LAND USED FOR EXHIBITING ADVERTISEMENTS

          1. 1. Where a right to use land for the purpose of...

          2. 2. Where any land is used temporarily or permanently for the...

          3. 3. Where any land is used temporarily or permanently—

          4. 4. In this Part “structure”, without prejudice to the generality of...

       7. 1. Part VI rep. by SR 1997/118

       8. 1. Parts VII, VIII rep. by 1996 NI 2

       9. PART IX MINES AND QUARRIES

          1. 1. This Part applies to any hereditament which consists of or...

          2. 2. The net annual value of a hereditament to which this...

          3. 3. The Department may by order— (a) provide that paragraph 2...

       10. PART X DOCKS

           1. 1. Subject to paragraphs 2 and 3, this Part applies to...

           2. 2. (1) This Part shall not apply— (a) where the relevant...

           3. 3. Other than for the purposes of the calculation of relevant...

           4. 4. In this Part— “accounting period” in relation to an undertaking,...

           5. 5. (1) For any year the net annual value of a...

           6. 6. (1) Subject to sub-paragraphs (3) and (4), the amount determined...

           7. 7. Where the dock undertaking extends to two or more hereditaments,...

           8. 8. The Department may by order modify any of the provisions...

       11. PART XI CANALS

           1. 1. This Part applies to any hereditament consisting of property occupied...

           2. 2. The Department may by order— (a) specify the kinds of...

       12. 1. Part XII rep. by 1984 c. 12

       13. PART XIII CARAVAN SITES

           1. 1. (1) This Part applies to caravan sites having an area...

           2. 2. (1) Where in a caravan site pitches for leisure caravans...

           3. 3. (1) Where an alteration is made in the NAV list...

   17. SCHEDULE 13

       HEREDITAMENTS EXCLUDED FROM EXEMPTION

       1. 1. An education and library board established under Article 3 of...

   18. SCHEDULE 13A

       LISTED BODIES FOR PURPOSES OF ARTICLE 41A

       1. Ancient Order of Hibernians

       2. Apprentice Boys of Derry

       3. Grand Lodge of Freemasons of Ireland

       4. Grand Orange Lodge of Ireland

       5. Independent Loyal Orange Institution

       6. Order of the Knights of St. Columbanus

       7. Royal Antediluvian Order of Buffaloes

       8. Royal Black Institution.

   19. SCHEDULE 14

       DISTINGUISHMENT OF INDUSTRIAL HEREDITAMENTS AND FREIGHT-TRANSPORT HEREDITAMENTS

       1. 1. This Schedule applies to— (a) . . . . ....

       2. 2. (1) In the NAV list, every industrial hereditament occupied and...

       3. 3. (1) In the NAV list, every freight-transport hereditament which is...

   20. 1. Schedule 15—Amendments

   21. SCHEDULE 16

       TRANSITIONAL PROVISIONS, ETC.

       1. PART I TRANSITIONAL PROVISIONS

          1. Interpretation

             1. 1. In this Part— “former local authority” means an existing local...

          2. Certificate and statement as to rates, etc.

             1. 2. In Article 16 any reference to rates, except in relation...

             2. Paras.3‐7 spent; subsequently repealed (1.4.2007) by Rates (Amendment) (Northern Ireland)...

          3. Commissioner of Valuation and Boundary Surveyor

             1. 8. The officer who, immediately before the commencement of this Order,...

          4. Review of revision of valuation list made while appeal pending

             1. 9. Article 55 shall apply in relation to revisions made before...

             2. Paras.10, 11 spent; subsequently repealed (1.4.2007) by Rates (Amendment) (Northern...

          5. Rate rebates

             1. 12. Any reference in paragraph (2) of Article 28 to relief...

          6. Charity shops

             1. 13. Any alteration in the valuation list made in consequence of...

          7. Reduction of regional rate on dwellings

             1. 14. An order made under Article 27(1)( a) of the 1972...

       2. PART II CONSTRUCTION OF REFERENCES

          1. 1. Subject to the provisions of this Order, all transferred provisions...

          2. 2. References in any transferred provision or other document to any...

          3. 3. References in any transferred provision or other document to rating...

          4. 4. References in any transferred provision or other document to a...

          5. 5. References in any transferred provision or other document to the...

          6. 6. References in any transferred provision or other document, in connection...

          7. 7. (1) Where the net annual value of any agricultural land,...

          8. 8. A reference in any transferred provision or other document to...

       3. PART III SAVINGS

          1. Principles of valuation

             1. 1. Subject to the variations provided for in the 1972 Order...

          2. The Commissioner, Deputy Commissioner and district valuers

             1. 2. (1) A person shall not be disqualified to act as...

          3. Errors in making valuations, etc.

             1. 3. (1) A rate or the levying of a rate shall...

          4. Demand notes, etc.

             1. 4. (1) A demand note, certificate or other document which purports...

          5. Half-rents

             1. 5. The repeal by the 1972 Order of section 7 of...

             2. Para. 6 rep. by 1978 NI 20

          6. Covenants, etc., in leases

             1. 7. The repeal by the 1972 Order of section 13 of...

          7. Rates payable by tenants under housing schemes

             1. 8. The repeal by the 1972 Order of section 14 of...

   22. 1. Schedule 17—Repeals