Rates (Northern Ireland) Order 1977

3.  Where any land is used temporarily or permanently—N.I.

(a)for the exhibition of advertisements; or

(b)for the erection thereon or attachment thereto of any structure used for the exhibition of advertisements;

and the land—

(i)is not so used under a right which is a separate hereditament from the land; and

(ii)[F1either] is occupied for any other purpose and rateable in respect thereof[F1 or is not so occupied and but for that use would be rateable under Article 25A];

the net annual value of the hereditament comprised of or including the land shall be so estimated as to include the increased value arising from that use.