Rates (Amendment) Act (Northern Ireland) 2012

  1. Introduction

  2. Background and Policy Objectives

  3. Consultation

  4. Overview

  5. Commentary on Sections

    1. Section 1: Additional rate in respect of large retail hereditaments for the years ending on 31st March 2013, 31st March 2014 and 31st March 2015

    2. Section 2: Temporary rebate for certain previously unoccupied hereditaments,

    3. Section 3: Window displays not to constitute occupation in certain cases

    4. Section 4: Restriction on same state and circumstances assumption for new NAV lists

    5. Section 5: Repeal in relation to new valuation list of special provision where net annual value fixed having regard to volume of trade

    6. Section 6: Interpretation

    7. Section 7: Commencement

    8. Section 8: Short Title

  6. Hansard Reports