Rates (Northern Ireland) Order 1977

Articles 5, 13(1), 45(5).

SCHEDULE 6N.I.[F1DEFINITION] OF “MATERIAL CHANGE OF CIRCUMSTANCES”F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1.  In this Order—N.I.

“material change of circumstances” means a change of circumstances which consists of—

(a)

the coming into occupation of a newly erected or newly constructed hereditament or of a hereditament which has been out of occupation on account of structural alterations; or

(b)

a change in the value of a hereditament caused by the making of structural alterations or by the total or partial destruction of any building or other erection by fire or any other physical cause; or

(c)

the happening of any event whereby—

(i)

any property or part of any property begins, or ceases, not to be treated as a hereditament; or

(ii)

any hereditament or part of any hereditament begins or ceases to be entitled to be distinguished in the valuation list in pursuance of Article 41, 42 or 43; or

(d)

property previously valued as a single hereditament becoming liable to be valued as two or more hereditaments; or

(e)

property previously valued as two or more hereditaments becoming liable to be valued as a single hereditament; or

(f)

a hereditament becoming or ceasing to be a dwelling-house; or

(g)

a hereditament being used to a greater or lesser extent for the purposes of a private dwelling or private dwellings.

2.  F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .N.I.