http://www.legislation.gov.uk/nisr/2007/61/contents
The Rates Regulations (Northern Ireland) 2007
Payments
en
RATES
Statute Law Database
2024-04-08
Expert Participation
2022-02-01
From 1st April 2007 the basis of valuation in respect of dwelling houses, private garages and private storage premises (“domestic properties”) will change from rental to capital value. The capital value of all domestic properties will be included in the capital value list. Non-domestic properties however will remain subject to rental values and will be included in the NAV list.