Search Legislation

Non-domestic Rates Valuations (Coronavirus) Act (Northern Ireland) 2022

 Help about what version

What Version

 Help about opening options

Opening Options

Status:

This is the original version (as it was originally enacted).

Non-domestic rates valuations: effects of coronavirus to be disregarded

1.—(1) For the purposes of the application of Article 39A of the Rates Order (valuation of hereditament) to the net annual value list that came into force on 1st April 2020 and to each subsequent net annual value list, the matters mentioned in paragraph (1A) of that Article are to be treated as not including, and as never having included, any matter directly or indirectly attributable to coronavirus.

(2) For the purposes of this section, matters attributable to coronavirus include (but are not limited to) anything done by any person—

(a)with a view to compliance with any statutory provision which concerns the incidence or spread of coronavirus,

(b)with a view to compliance with any other statutory provision for reasons relating to the incidence or spread of coronavirus, or

(c)in response to, or otherwise in consequence of, any advice or guidance given by a public authority relating to the incidence or spread of coronavirus.

(3) The Department of Finance may by regulations amend this section so as to apply it to any other infection or contamination to which a matter of a kind referred to in subsection (2) is attributable, whether instead of or in addition to any infection or contamination to which this section for the time being applies and with or without retrospective effect.

(4) Regulations may not be made under subsection (3) unless a draft of the regulations has been laid before, and approved by a resolution of, the Assembly.

(5) In this section—

coronavirus” means severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2),

net annual value list” has the same meaning as “NAV list” has in the Rates Order,

the Rates Order” means the Rates (Northern Ireland) Order 1977, and

statutory provision” has the meaning given in section 1(f) of the Interpretation Act (Northern Ireland) 1954.

Commencement and short title

2..—(1) This Act comes into operation on the day after Royal Assent.

(2) This Act may be cited as the Non-domestic Rates Valuations (Coronavirus) Act (Northern Ireland) 2022.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

See additional information alongside the content

Show Explanatory Notes for Sections: Displays relevant parts of the explanatory notes interweaved within the legislation content.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Notes

Text created by the Northern Ireland Assembly department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes accompany all Acts of the Northern Ireland Assembly.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources