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Rates (Northern Ireland) Order 1977

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Article 17.

SCHEDULE 7N.I.RATEABLE [F1VALUES] OF HEREDITAMENTS

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GeneralN.I.

[F21.  Except as provided to the contrary in this Schedule—N.I.

(a)the rateable net annual value of any hereditament shall be its net annual value (if any); and

(b)the rateable capital value of any hereditament shall be its capital value (if any).]

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Hereditaments wholly exempt from ratesN.I.

[F32.(1) Where a hereditament is distinguished in the NAV list as wholly exempt from rates under that list, its rateable net annual value shall be nil.N.I.

(2) Where a hereditament is distinguished in the capital value list as wholly exempt from rates under that list, its rateable capital value shall be nil.]

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Hereditaments partially exempt from ratesN.I.

3.[F4(1) Where a hereditament is distinguished in the NAV list under Article 41 as partially exempt from rates under that list, its rateable net annual value shall be the whole of so much of its net annual value as is shown in that list under paragraph (3B) of that Article as apportioned to the use of the hereditament for other purposes (so far as relevant to its net annual value).N.I.

(1A) Where a hereditament is distinguished in the capital value list under Article 41 as exempt from rates under that list to one-half of the extent to which it is used for domestic purposes which are also exempting purposes, its rateable capital value shall be—

(a)one-half of its capital value if it is wholly used for domestic purposes which are also exempting purposes; or

(b)if an apportionment is shown in the capital value list under paragraph (3A) of that Article, the aggregate of—

(i)one-half of so much of its capital value as is shown in the capital value list as apportioned to the use of the hereditament for domestic purposes which are also exempting purposes; and

(ii)the whole of so much of the capital value as is shown in the capital value list as apportioned to the use of the hereditament for other purposes (so far as relevant to its capital value).

(1B) In sub-paragraphs (1) and (1A) “domestic purposes” and “exempting purposes” have the same meaning as in Article 41.]

[F5(2) Where—

(a)any hereditament was, immediately before the relevant date, distinguished in the valuation list as exempt from rates to any extent by virtue of Article 41(2)(f); and

(b)it continues to be distinguished in the [F6NAV list] by virtue of Article 12(2) of the 2006 Order,

its [F7rateable net annual value shall be the same proportion of its net annual value as its rateable value was of its net annual value immediately before the commencement of the amendments of this sub-paragraph by Schedule 2 to the Rates (Amendment) (Northern Ireland) Order 2006] .

(3) Where a hereditament is distinguished in [F8the NAV list] as exempt from rates by virtue of Article 12(3) of the 2006 Order, its [F9rateable net annual value shall be the same proportion of its net annual value as its rateable value was of its net annual value immediately before the commencement of the amendments of this sub-paragraph by Schedule 2 to the Rates (Amendment) (Northern Ireland) Order 2006] .

(4) Where a hereditament is distinguished in [F10the NAV list] by virtue of paragraph (4) of Article 12 of the 2006 Order, its [F11rateable net annual value] shall be the same proportion of its net annual value as the [F11rateable net annual value] of the original hereditament was of its net annual value immediately before it ceased to be occupied as mentioned in sub-paragraph (a) of that paragraph.

[F12(4A) Where the original hereditament ceased to be so occupied before the commencement of the insertion of this paragraph by Schedule 2 to the Rates (Amendment) (Northern Ireland) Order 2006, the second reference in sub-paragraph (4) to its rateable net annual value shall be construed as a reference to its rateable value.]

(5) In this paragraph—

2006 Order” means the Rates (Capital Values, etc.) (Northern Ireland) Order 2006;

original hereditament” means the hereditament to which sub-paragraphs (a) and (b) of Article 12(4) of the 2006 Order apply;

relevant date” means the date on which Article 12(1) of the 2006 Order (which repealed Article 41(2)(f)) came into operation.]

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[F133A  Where—N.I.

(a)only part of a hereditament is situated within an enterprise zone; and

(b)the hereditament is distinguished in the NAV list under Article 42(1B) as partially exempt from rates,

its rateable net annual value shall be so much of its net annual value as is shown in the NAV list as apportioned to that part of the hereditament which is not situated within an enterprise zone.]

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Industrial hereditaments (except fishing hereditaments) and freight-transport hereditamentsN.I.

[F144.(1) This paragraph applies to industrial hereditamentsF15. . . .N.I.

(2) Where a hereditament to which this paragraph applies is distinguished in [F16the NAV list] as being occupied and used wholly for industrial purposes, its [F17rateable net annual value] shall be[F18 subject to sub-paragraph (3)] nil [F19or such percentage of its net annual value as the Department may by order subject to affirmative resolution specify].

[F18(3) For the purposes of sub-paragraph (2) the [F20rateable net annual value] of a hereditament for any year specified in this sub-paragraph shall be the following percentage of its net annual value—

(a)for 2005-2006, 15 per cent.;

(b)for 2006-2007, 25 per cent.;

(c)for 2007-2008, [F2130 per cent.];

(d)for 2008-2009, [F2230 per cent.];

(e)for 2009-2010, [F2230 per cent.];

(f)for 2010-2011, [F2230 per cent.].

(4) In sub-paragraph (3) “2005-2006” means the year ending on 31st March 2006 and similar expressions shall be construed accordingly.

(5) The Department may by order subject to affirmative resolution direct that for any percentage specified in sub-paragraph (3) there shall be substituted such other percentage as may be specified in the order.]]

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F19Words in Sch. 7 para. 4(2) inserted (temp. from 14.12.2009 until art. 3(1) of S.I. 2004/703 (N.I. 4) comes into operation) by Rates (Amendment) Act (Northern Ireland) 2009 (c. 8), ss. 4(5), 19 (with s. 4(4)); S.R. 2009/375, art. 2(2), Sch.

[F234A.(1) This paragraph applies to freight-transport hereditaments.N.I.

(2) Where a hereditament to which this paragraph applies is distinguished in [F24the NAV list] as being occupied and used wholly for transport purposes, its [F25rateable net annual value] shall be one-quarter of its net annual value.]

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4B.—(1) Where a hereditament to which paragraph 4 or paragraph 4A applies is distinguished in the [F26NAV list] as being occupied and used partly for industrial purposes or transport purposes and partly for other purposes, its [F27rateable net annual value] shall be the aggregate of—N.I.

[F28(za)the relevant percentage (if any) [F29under paragraph 4] of so much of its net annual value as is shown in the list as apportioned to the occupation and use of the hereditament for industrial purposes;]

(a)one quarter of so much of its net annual value as is shown in the list as apportioned to the occupation and use of the hereditament for transport purposes, if any; and

(b)the whole of so much of its net annual value as is shown in the list as apportioned to the occupation and use of the hereditament for purposes other than industrial purposes or transport purposes.

(2) For the purposes of this paragraph the property of the Belfast Harbour Commissioners within the limits of the port and harbour of Belfast, as defined by the Belfast Harbour Act 1882, held by the said Commissioners and in their actual occupation for their own use or for public purposes, shall be deemed to be a freight-transport hereditament occupied and used wholly for transport purposes.

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F29Words in Sch. 7 para. 4B(1)(za) substituted (temp. from 14.12.2009 until art. 3(1) of S.I. 2004/703 (N.I. 4) comes into operation) by Rates (Amendment) Act (Northern Ireland) 2009 (c. 8), ss. 4(6), 19 (with s. 4(4)); S.R. 2009/375, art. 2(2), Sch. 2

Para. 5 rep. by 1994 NI 11

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