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Rates (Northern Ireland) Order 1977

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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.

[F1(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.]

[F2(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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[F3Crown 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[F4 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.[F5(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, [F6but subject to [F7Article 39A],] Schedule 12 shall have effect for the purpose of providing for the manner in which the net annual value [F8or the capital value] of a hereditament is to be, or may be, estimated, and the other provisions of that Schedule shall have effect.

(3) [F9Subject 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 [F10or 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 [F10or 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.

[F11(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 [F12new NAV list]N.I.

F13[39A.—(1)  Any net annual value to be ascribed to [F14any] hereditament in a [F15new 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) F16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) F16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) F17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Adjusted net annual valueN.I.

39B.  F18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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[F19Rating of electricity licence holdersN.I.

39C.(1) For the purposes of any [F20NAV 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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[F21Rating of gas licence holders, etc.N.I.

39D.(1) The following powers are exercisable by the Department for the purposes of any [F22NAV 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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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

[F23Rating of hereditaments occupied for the purpose of water supply or sewerage servicesN.I.

39E.(1) For the purposes of any [F24NAV list] the Department may, by order—

(a)determine what property occupied [F25by 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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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

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