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The Rates (Transitional Relief) Order (Northern Ireland) 2007
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- 2007 No. 90
- Explanatory Note
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EXPLANATORY NOTE
(This note is not part of the Order)
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.
The purpose of this Order is to provide for transitional relief that takes account of the change from NAV to capital value.
Article 2 outlines the properties to which transitional relief will be applied from 1st April 2007.
Articles 3, 4 and 5 set out the amount of rates to which transitional relief will apply, how transitional relief will be applied, and supplementary provisions in relation to the operation of the relief.
Article 6 makes provision for how any period in which a property is unoccupied may have an effect on the award of transitional relief.
Article 7 provides for the application of transitional relief to certain properties with special facilities for persons with a disability.
Article 8 and the Schedule make provision for properties that will be excluded from transitional relief.
Article 9 revokes the Rates (Transitional Relief) Order (Northern Ireland) 2003.
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