Point in time view as at 01/04/2007.
The Rates (Amendment) (Northern Ireland) Order 2006, Section 24 is up to date with all changes known to be in force on or before 28 June 2016. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
24. After Article 31 of the principal Order (reduction of rates on certain hereditaments used for recreation) there shall be inserted the following Article—
31AA.—(1) Subject to paragraph (10), the amount which, apart from this Article, would be payable on account of a rate in respect of the net annual value of a hereditament to which this Article applies shall for each qualifying year be reduced by 50 per cent.
(2) This Article applies to a hereditament which—
(a)consists wholly or mainly of land or buildings which were for the qualifying period but are no longer agricultural land or buildings;
(b)is occupied by a qualifying person;
(c)has a net annual value not exceeding £7,000; and
(d)is not used for the production of, or trade in, any agricultural products.
(3) In this Article—
“agricultural land or buildings” means—
livestock or poultry buildings;
“agricultural product” means any product listed in Annex I to the EEC Treaty;
“qualifying period” means at least 183 days (which need not be consecutive days) in the twelve months immediately preceding the commencement of Article 24 of the Rates (Amendment) (Northern Ireland) Order 2006;
“qualifying person” means, subject to paragraph (4),—
the occupier during the qualifying period of the land or buildings mentioned in paragraph (2)(a); or
a member of his family;
“qualifying year”, in relation to a hereditament, means so much of any year as includes any part of the period of 36 months beginning with the first day, not later than 31st March 2010, on which this Article applies to it.
(4) For the purposes of the definition of “qualifying person” in paragraph (3), if the occupier during the qualifying period was a body corporate or a partnership, the reference to the occupier shall be treated as including a reference to—
(a)in the case of a body corporate, any person who, on each of the days constituting the qualifying period, had (alone or together with members of that person's family)—
(i)more than half the voting rights in the company, or
(ii)the right to appoint or remove a majority of the directors of the company; or
(b)in the case of a partnership, any person who, together with members of that person's family, were, on each of those days, both, all or a majority of the partners in the partnership.
(5) For the purposes of this Article a person is a member of another's family if—
(a)he is the spouse or civil partner of that person, or he and that person live together as husband and wife or as if they were civil partners;
(b)he is that person's parent, grandparent, child, grandchild, brother, sister, uncle, aunt, nephew or niece or is the child of that person's uncle or aunt.
(6) For the purposes of paragraph (5)—
(a)a relationship by marriage shall be treated as a relationship by blood;
(b)a relationship of the half-blood shall be treated as a relationship of the whole blood; and
(c)the stepchild of a person shall be treated as his child.
(7) For the purposes of paragraph (2)(a)—
(a)there shall be disregarded any part of the hereditament which, on the days which are taken into account for the purposes of determining whether the condition set out in paragraph (2)(a) is met, was used for the purposes of a private dwelling; and
(b)a building which has replaced an agricultural building or a livestock or poultry building shall be treated as if it were the original building.
(8) If a reduction under this Article, or any adjustment in it, affects the amount levied on account of a rate in respect of a hereditament for any year, the difference—
(a)if too much has been paid, shall be repaid or allowed; or
(b)if too little has been paid, shall be paid and may be recovered as if it were arrears of the rate.
(9) So much of any reduction or repayment under this Article as contravenes a Community obligation shall be recoverable as if it were a debt due to the Department on account of a rate.
(10) The Department may by order made subject to affirmative resolution amend—
(a)the amount mentioned in paragraph (2)(c); or
(b)the date mentioned in the definition of “qualifying year” in paragraph (3).”.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Explanatory Memorandum sets out a brief statement of the purpose of a Northern Ireland Order in Council and provides information about its policy objective and policy implications. They aim to make the Order accessible to readers who are not legally qualified and accompany any Northern Ireland Order in Council made since 2002.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: