http://www.legislation.gov.uk/nisi/1996/3162/contents/made
The Rates (Amendment) (Northern Ireland) Order 1996
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Government Printer for Northern Ireland
2016-06-07
NORTHERN IRELAND
This Order amends the Rates (Northern Ireland) Order 1977 by—enabling different rates to be made and levied for different classes of hereditaments;providing for the date of rate liability, in respect of a newly erected or constructed hereditament, to be the date of occupation;conferring power to provide for transitional rate relief;conferring power to provide for cases in which more than one hereditament are to be treated as a single hereditament and a single hereditament is to be treated as more than one;conferring power to revise the rating of hereditaments used for purposes of water supply and sewerage services;providing for an industrial hereditament not to include any part of a hereditament used as a private dwelling;clarifying the circumstances where a dwelling-house will be considered to be occupied on a commercial basis;providing rate exemption for hereditaments used in association with salmon or eel fishings or as public parks;conferring power to determine a de-capitalisation rate for hereditaments valued using the contractor’s basis; andconferring power to revise the rating of hereditaments used for plant and machinery and railways.