Rates (Northern Ireland) Order 1977

Valuations N.I.

Hereditaments N.I.

37.—(1) Properties of the descriptions specified in Schedule 10 shall, except in so far as they are required by virtue of paragraph (2) not to be treated as hereditaments, be hereditaments for the purposes of this Order.

(2) Subject to the supplementary provisions set out in column 3 of Schedule 11 in relation to any entry numbered in column 1 of that Schedule, the properties specified in column 2 of that Schedule in relation to that entry shall not be treated as hereditaments for the purposes of this Order.

(3) The Department may, by order made subject to affirmative resolution, amend Schedule 11 by—

(a) adding or omitting any entry; or

(b) altering the provisions set out, or the description of any property specified, in relation to any entry.

[F1 (4) Regulations may provide that in prescribed cases—

(a) anything which would (apart from the regulations) be one hereditament shall be treated as more than one hereditament;

(b) anything which would (apart from the regulations) be more than one hereditament shall be treated as one hereditament.]

F1 1996 NI 25

[F2 Crown property N.I.

37A.— (1) The provisions of this Order and of any statutory instrument made under it shall apply to the Crown as they apply to other persons.

(2) Accordingly, liability to rates in respect of a hereditament is not affected by the fact that—

(a) the hereditament is occupied by the Crown or by a person acting on behalf of the Crown or is used for Crown purposes, or

(b) the Crown or a person acting on behalf of the Crown is the owner of the hereditament[F3 or is entitled to possession of it].

(3) In this Article “statutory instrument” has the meaning assigned to it by section 1(d) of the Interpretation Act (Northern Ireland) 1954.]

F2 1998 NI 22

F3 2004 NI 4

Valuations N.I.

38.—(1) The Commissioner and the district valuers shall conduct, in accordance with the provisions of this Order,—

(a) such general revaluations of hereditaments as are necessary for the preparation of new valuation lists under Article 45; and

(b) such other valuations as are necessary for the discharge of the functions of the Commissioner or the district valuer under any other provision of this Order.

(2) Subject to any regulations under Article 37(4), to paragraph (3) and to any other statutory provision, every hereditament shall be separately valued.

(3) Notwithstanding anything contained in paragraph (2), the Commissioner, or the district valuer with the approval of the Commissioner, may, if he thinks it proper to do so having regard to the circumstances of the case,—

(a) value contiguous hereditaments in the occupation of one and the same occupier as a single hereditament, notwithstanding that they are held under different titles;

(b) where a hereditament comprises two or more parts capable of separate occupation, although in the same occupation, value the several parts as separate hereditaments;

and where hereditaments or parts of a hereditament are valued as mentioned in sub-paragraph ( a) or ( b), they shall be treated as a single hereditament, or, as the case may require, as separate hereditaments, for all the other purposes of this Order.

Basis of valuation N.I.

39.— [F4 (1) For the purposes of this Order every hereditament shall, except as provided by paragraphs (1A) to (1C), be valued upon an estimate of its net annual value.

(1A) For the purposes of this Order the following hereditaments shall be valued upon an estimate of their capital value—

(a) any dwelling-house;

(b) any private garage;

(c) any private storage premises.

(1B) For the purposes of this Order, every hereditament which, though not a dwelling-house, is used partly for the purposes of a private dwelling shall be valued upon an estimate both of its net annual value and of its capital value.

(1C) For the purposes of paragraphs (1A) and (1B), any hereditament—

(a) which is not in use; and

(b) which the Commissioner or the district valuer considers will, when next in use, fall within any sub-paragraph of paragraph (1A) or within paragraph (1B),

shall be deemed to be in use and to fall within that sub-paragraph of paragraph (1A) or, as the case may be, within paragraph (1B).]

(2) Without prejudice to any other statutory provision, [F5 but subject to Articles 39A and 39B,] Schedule 12 shall have effect for the purpose of providing for the manner in which the net annual value [F6 or the capital value] of a hereditament is to be, or may be, estimated, and the other provisions of that Schedule shall have effect.

(3) [F7 Subject to paragraph (4), where] any provision of Schedule 12 empowers the Department to make an order modifying any other provision of the Schedule or providing for the method by which the net annual value [F8 or the capital value] of any hereditament is to be determined, the order—

(a) may contain such incidental, supplemental and transitional provisions as the Department considers necessary or expedient, including provisions modifying this Order;

(b) shall be made only after consultation with any association which appears to the Department to be representative of district councils or, where the order affects only the district of a particular council, after consultation with the district council which appears to the Department to be concerned; and

(c) shall be subject to affirmative resolution;

and an order providing for the method by which the net annual value [F8 or the capital value] of any hereditament is to be determined may provide for determining that value by the application of different methods of valuation to different parts of the hereditament.

[F9 (4) Sub-paragraphs (b) and (c) of paragraph (3) shall not apply to orders under paragraph 7(4) or 12(3) of Part I of Schedule 12.]

F4 Art. 39(1) - (1C) substituted (1.12.2006) for art. 39(1) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 8(1); S.R. 2006/464, art. 2(2), Sch. 2 (with transitional provisions in S.R. 2006/468, art. 3(1), Sch.)

F5 1981 NI 13

F6 Words in art. 39(2) inserted (1.12.2006) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 39, Sch. 2 para. 18(2)(b); S.R. 2006/464, art. 2(2), Sch. 2 (with transitional provisions in S.R. 2006/468, art. 3(1), Sch.)

F7 Words in art. 39(3) substituted (1.12.2006) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 39, Sch. 2 para. 18(3)(a); S.R. 2006/464, art. 2(2), Sch. 2 (with transitional provisions in S.R. 2006/468, art. 3(1), Sch.)

F8 Words in art. 39(3) inserted (1.12.2006) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 39, Sch. 2 para. 18(3)(b); S.R. 2006/464, art. 2(2), Sch. 2 (with transitional provisions in S.R. 2006/468, art. 3(1), Sch.)

F9 Art. 39(4) added (1.12.2006) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 39, Sch. 2 para. 18(4); S.R. 2006/464, art. 2(2), Sch. 2 (with transitional provisions in S.R. 2006/468, art. 3(1), Sch.)

Time by reference to which, and basis on which, valuations to be made for new valuation list N.I.

F10 [39A.—(1)  Any net annual value to be ascribed to a specified hereditament in a new valuation list coming into force on 1st April in any year shall be ascertained by reference to such earlier time as the Department may by order subject to negative resolution specify, but on the assumption that at the time specified in the order the hereditament was in the same state and circumstances as at the time when the list comes into force.

(2)  Where an order under paragraph (1) operates for any year, any net annual value to be ascribed to an unspecified hereditament in the new valuation list coming into force on 1st April in that year shall, subject to any adjustment under Article 39B, be

(a) the same value as was ascribed to the hereditament in the old list, that is the valuation list in force immediately before the coming into force of the new valuation list, or

(b) (if no such value was ascribed) the value which would properly be ascribed to the hereditament if the old list were still in force and were altered in pursuance of an application for revision made on the date of the new valuation list coming into force.

(3)  In this Article and Article 39B “specified hereditament” means a hereditament of such a class as may be specified in the order under paragraph (1) and “unspecified hereditament” means a hereditament not of such a class.

(4)  This Article does not apply to a hereditament which is occupied by a public utility undertaking.]

F10 1981 NI 13

Adjusted net annual value N.I.

[39B.F11 —(1) In a case where the Department so provides by order subject to negative resolution in relation to a new valuation list to come into force on 1st April in any year, the net annual value to be ascribed in that list to a specified hereditament or to an unspecified hereditament (depending on which the order provides) shall, instead of the annual value arrived at under Articles 39 and 39A, be that value as adjusted by a method prescribed in the order.

(2) Any method so prescribed shall be such as in the opinion of the Department will preserve the ratio which it estimates will exist, immediately before the coming into force of the new valuation list, between the net annual values of specified hereditaments in Northern Ireland as a whole and the net annual values of unspecified hereditaments in Northern Ireland as a whole.

(3) Before prescribing a method, the Department shall consult

(a) any association which appears to the Department to be representative of district councils;

(b) any district council and any other body of persons, with whom consultation appears to the Department to be desirable.]

F11 1981 NI 13

[F12 Rating of electricity licence holders N.I.

39C.— (1) For the purposes of any valuation list in force on or after the transfer date within the meaning of Article 68 of the Electricity (Northern Ireland) Order 1992, the Department may, by order, either—

(a) determine the net annual value of the hereditaments occupied by a holder of a licence or an exemption under Part II of that Order of 1992; or

(b) make provision for the manner in which the net annual value of such hereditaments is to be, or may be, estimated.

(2) An order under paragraph (1) may make provision with respect to the apportionment of the aggregate amount of the net annual value determined or estimated under the order among the districts of district councils.

(3) An order under paragraph (1)—

(a) may modify or repeal any provision of this Order;

(b) may contain such incidental, supplementary or consequential provisions as the Department considers necessary or expedient for the purposes of the Order;

(c) shall be made only after consultation with holders of such licences or exemptions, associations of district councils and district councils as the Department considers appropriate; and

(d) shall be subject to affirmative resolution,

and an order providing for the method by which the net annual value of any hereditament is to be determined may provide for determining that value by the application of different methods of valuation to different parts of the hereditament.

(4) In relation to any time before Article 8 of that Order of 1992 comes into operation, any requirement imposed by paragraph (3)(c) to consult with holders of licences or exemptions shall be construed as a requirement to consult with Northern Ireland Electricity.]

F12 1992 NI 1

[F13 Rating of gas licence holders, etc. N.I.

39D.— (1) The following powers are exercisable by the Department for the purposes of any valuation list in force on or after the coming into operation of Part II of the Gas (Northern Ireland) Order 1996.

(2) The Department may by order determine what property occupied by an authorised person is to be treated as a hereditament for the purposes of this Order, and an order under this paragraph may—

(a) determine that two or more separate properties occupied by an authorised person are to be treated for those purposes as a single hereditament; and

(b) make provision with respect to the apportionment of the amount of the net annual value of that single hereditament among the districts of district councils.

(3) The Department may by order determine the net annual value of the hereditaments occupied by an authorised person or make provision for the manner in which the net annual value of such hereditaments is to be, or may be, determined, and an order under this paragraph may—

(a) make provision with respect to the apportionment of the aggregate amount of the net annual value determined under the order among the districts of district councils;

(b) provide for determining the net annual value of any hereditament by the application of different methods of valuation to different parts of the hereditament.

(4) An order under paragraph (2) or (3)—

(a) may modify or repeal any provision of this Order;

(b) may contain such incidental, supplementary or consequential provisions as the Department considers necessary or expedient for the purposes of the order;

(c) shall be made only after consultation with such authorised persons, associations of district councils and district councils as the Department considers appropriate; and

(d) shall be subject to affirmative resolution.

(5) In this Article “authorised person” means the holder of a licence or an exemption under Part II of the Gas (Northern Ireland) Order 1996.]

F13 1996 NI 2

[F14 Rating of hereditaments occupied for the purpose of water supply or sewerage services N.I.

39E.— (1) For the purposes of any valuation list the Department may, by order—

(a) determine what property occupied for the purposes of water supply or sewerage services is to be treated as a single hereditament for the purposes of this Order;

(b) determine the net annual value of the hereditament or make provision for the manner in which the net annual value is to be, or may be, determined;

(c) make provision with respect to the apportionment of the aggregate amount of the net annual value determined under the order among the districts.

(2) An order under paragraph (1)—

(a) may modify or repeal any provision of this Order;

(b) may contain such incidental, supplementary or consequential provisions as the Department considers necessary or expedient for the purposes of the order;

(c) shall be made only after consultations with such associations of district councils and district councils as the Department considers appropriate; and

(d) shall be subject to affirmative resolution;

and an order providing for determining the net annual value of any hereditament may provide for determining that value by the application of different methods of valuation to different parts of the hereditament.]

F14 1996 NI 25