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Explanatory Memorandum to Rates (Capital Values, etc.) (Northern Ireland) Order 2006

Article 11 and Schedule 3: Certain hereditaments to be wholly exempt from rates

38.This Article inserts a new Article 41A and a new Schedule 13A into the principal Order.

39.Paragraph (1) of Article 41A provides for any property, subject to paragraphs 2(a) and (b), occupied by a body to be distinguished in the valuation list as wholly exempt from rates if that body is listed in Schedule 13A to the principal Order or is a member of, or affiliated to, a body listed in that Schedule.

40.Paragraph (2)(a) of Article 41A sets out the criteria to be applied for eligibility for distinguishment under paragraph (1), i.e. the use, or availability for use, of the property to a substantial extent for purposes declared to be, or which are, charitable and where charges are not more than necessary to defray reasonable expenses. Paragraph (2)(b) sets out those properties that are not eligible to be distinguished in the valuation list as exempt from rates under this Article.

41.Paragraph (3) of Article 41A gives effect to Schedule 13A to the principal Order.

42.Paragraph (4) of Article 41A gives the Department the power to amend Schedule 13A to the principal Order by order subject to affirmative resolution by the Northern Ireland Assembly.

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