Rates (Northern Ireland) Order 1977 No. 2157 (NI. 28)

SCHEDULES

SCHEDULE 12 N.I. BASIS OF VALUATION

PART II N.I. FARMHOUSES

[F1 1.]  The net annual value of a house occupied in connection with agricultural land [F2 or a fish farm] and used as the dwelling of a person— N.I.

(a) whose primary occupation is the carrying on or directing of agricultural [F2 or, as the case may be, fish farming] operations on that land; or

(b) who is employed in agricultural [F2 or, as the case may be, fish farming] operations on that land in the service of the occupier thereof and is entitled, whether as tenant or otherwise, so to use the house only while so employed,

shall, so long as the house is so occupied and used, be estimated by reference to the rent at which the house might reasonably be expected to let from year to year if it could not be occupied and used otherwise than as aforesaid.

F1 Sch. 12 Pt. II renumbered (1.12.2006) as paragraph 1 of existing provision by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 39, Sch. 2 para. 48(4); S.R. 2006/464, art. 2(2), Sch. 2 (with transitional provisions in S.R. 2006/468, art. 3(1), Sch.)

F2 1981 NI 13

[F3 2.   The capital value of a house occupied and used as mentioned in paragraph 1 shall be estimated on the assumption (in addition to those mentioned in Part I) that the house will always be so occupied and used.] N.I.

F3 Sch. 12 Pt. II para. 2 added (1.12.2006) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 39, Sch. 2 para. 48(4); S.R. 2006/464, art. 2(2), Sch. 2 (with transitional provisions in S.R. 2006/468, art. 3(1), Sch.)