Rates (Northern Ireland) Order 1977

[F1 Transitional rate relief N.I.

33A.— (1) [F2 Where [F3 paragraph (2)] applies,] the Department may, by order subject to negative resolution,—

(a) provide for such provisions of this Order as may be specified in the order not to apply; and

(b) provide—

(i) for the amount of the sum chargeable in respect of rates due in respect of the hereditament to be such as is determined in accordance with rules specified in the order; or

(ii) for [F4 the new net annual value or the new capital value] to come into force in such proportion and over such period as may be specified in the order.

[F5 (2) This [F6 paragraph ] applies where, on the coming into force of a new valuation list—

(a) a new net annual value; or

(b) a new capital value,

is ascribed to a specified hereditament in that list.

[F7 (2A) Where paragraph (2B) applies, the Department may, by order subject to negative resolution,—

(a) provide for such provisions of this Order as may be specified in the order not to apply or apply subject to modifications specified in the order; and

(b) provide for so much of the amount of the sum chargeable in respect of rates due in respect of any hereditament as relates to a district rate to be such as is determined in accordance with rules specified in the order.

(2B) This paragraph applies if it appears to the Department necessary or expedient to make provision under paragraph (2A) in connection with changes to local government districts (including changes before the commencement of section 112(4) of the Local Government Act (Northern Ireland) 2014).

(2C) The Department must within two years of the making of an order under paragraph (2A) lay before the Assembly a report on the operation of any transitional rate relief scheme under that paragraph including—

(a) the Department's assessment of the likely or actual percentage increase in district rates payable by ratepayers in each affected district as a consequence of the termination of the scheme; and

(b) consideration of possible further mitigating measures.]

(3) In this Article—

“a new capital value”, in relation to a specified hereditament, means—

(a)

a capital value which differs from the capital value ascribed to the hereditament in an old list;

(b)

a capital value where no capital value was ascribed to the hereditament in an old list;

“new net annual value”, in relation to a specified hereditament, means—

(a)

a net annual value which differs from the net annual value ascribed to the hereditament in an old list;

(b)

a net annual value where no net annual value was ascribed to the hereditament in an old list;

“old list” means a valuation list in force immediately before the coming into force of the new valuation list referred to in paragraph (2) (including a valuation list which continues to have effect thereafter);

“specified hereditament” means a hereditament of such a class as may be specified in an order under paragraph (1).]]

F1 1996 NI 25

F2 Words in art. 33A(1) substituted (1.12.2006) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 18(2)(a); S.R. 2006/464, art. 2(2) Sch. 2

F3 Words in art. 33A(1) substituted (2.6.2014) by Local Government Act (Northern Ireland) 2014 (c. 8), ss. 112(2), 129 (with s. 124(4)); S.R. 2014/153, art. 2, Sch. 1

F4 Words in art. 33A(1)(b)(ii) substituted (1.12.2006) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 18(2)(b); S.R. 2006/464, art. 2(2) Sch. 2

F5 Art. 33A(2)(3) substituted (1.12.2006) for art. 33A(2) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 18(3); S.R. 2006/464, art. 2(2) Sch. 2

F6 Word in art. 33A(2) substituted (2.6.2014) by Local Government Act (Northern Ireland) 2014 (c. 8), ss. 112(3), 129 (with s. 124(4)); S.R. 2014/153, art. 2, Sch. 1

F7 Arts. 33A(2A)-(2C) inserted (2.6.2014) by Local Government Act (Northern Ireland) 2014 (c. 8), ss. 112(4), 129 (with s. 124(4)); S.R. 2014/153, art. 2, Sch. 1