Rates (Northern Ireland) Order 1977

Article 17.

SCHEDULE 7 N.I. RATEABLE VALUE OF HEREDITAMENTS

General N.I.

1.  Except as provided to the contrary in this Schedule, the rateable value of any hereditament shall be its net annual value.

Hereditaments wholly exempt from rates N.I.

2.  Where a hereditament is distinguished in the valuation list as wholly exempt from rates, its rateable value shall be nil.

Hereditaments partially exempt from rates N.I.

3.  Where a hereditament is distinguished in the valuation list under Article 41 as partially exempt from rates, its rateable value shall be the aggregate of—

(a) one-half of so much of its net annual value as is shown in the list as apportioned to the use of the hereditament for such of the purposes mentioned in sub-paragraph ( a), ( b)(i) or (ii), ( c), ( d)[F1 ,( e),[F2 or (f)]] of Article 41(2) as are domestic purposes within the meaning of that Article; and

(b) the whole of so much of its net annual value as is shown in the list as apportioned to the use of the hereditament for purposes other than the purposes mentioned in that sub-paragraph.

F1 1979 NI 4

F2 1994 NI 11

[F3 3A   Where a hereditament is distinguished in the valuation list under Article 42 (1B) as partially exempt from rates, its rateable value shall be—

(a) where the hereditament is situated wholly within an enterprise zone and, though not a dwelling-house, is used partly for the purposes of a private dwelling, so much of its net annual value as is shown in the list as apportioned to the use of the hereditament for the purposes of a private dwelling;

(b) where part only of the hereditament is situated within an enterprise zone and, though not a dwelling house, the hereditament is used partly for the purposes of a private dwelling, the aggregate of—

(i) so much of its net annual value as is shown in the list as apportioned to that part of the hereditament which is not situated within an enterprise zone; and

(ii) so much of its net annual value as is shown in the list as apportioned to the use of that part of the hereditament situated within an enterprise zone for the purposes of a private dwelling.

(c) where part only of the hereditament is situated within an enterprise zone and sub-paragraph (b) does not apply, so much of its net annual value as is shown in the list as apportioned to that part of the hereditament which is not situated within an enterprise zone.]

F3 1983 NI 7

Industrial hereditaments (except fishing hereditaments) and freight-transport hereditaments N.I.

[F4 F5 4.— (1) This paragraph applies to industrial hereditamentsF6 . . . .

(2) Where a hereditament to which this paragraph applies is distinguished in the valuation list as being occupied and used wholly for industrial purposes, its rateable value shall be[F7 subject to sub-paragraph (3)] nil.

[F7 (3) For the purposes of sub-paragraph (2) the rateable value of a hereditament for any year specified in this sub-paragraph shall be the following percentage of its net annual value—

(a) for 2005-2006, 15 per cent.;

(b) for 2006-2007, 25 per cent.;

(c) for 2007-2008, 35 per cent.;

(d) for 2008-2009, 50 per cent.;

(e) for 2009-2010, 75 per cent.;

(f) for 2010-2011, 75 per cent.

(4) In sub-paragraph (3) “2005-2006” means the year ending on 31st March 2006 and similar expressions shall be construed accordingly.

(5) The Department may by order subject to affirmative resolution direct that for any percentage specified in sub-paragraph (3) there shall be substituted such other percentage as may be specified in the order.]]

F4 1983 NI 10

F5 prosp. rep. by 2004 NI 4

F6 1994 NI 11

F7 2004 NI 4

[F8 4A.— (1) This paragraph applies to freight-transport hereditaments.

(2) Where a hereditament to which this paragraph applies is distinguished in the valuation list as being occupied and used wholly for transport purposes, its rateable value shall be one-quarter of its net annual value.]

F8 1983 NI 10

4B.—(1) Where a hereditament to whichF9 paragraph 4 or paragraph 4A applies is distinguished in the valuation list as being occupied and used partly forF9 industrial purposes or transport purposes and partly for other purposes, its rateable value shall be the aggregate of—

[F10 F9 (za) the relevant percentage (if any) specified in paragraph 4(3) of so much of its net annual value as is shown in the list as apportioned to the occupation and use of the hereditament for industrial purposes;]

(a) one quarter of so much of its net annual value as is shown in the list as apportioned to the occupation and use of the hereditament for transport purposes, if any; and

(b) the whole of so much of its net annual value as is shown in the list as apportioned to the occupation and use of the hereditament for purposes other thanF9 industrial purposes or transport purposes.

(2) For the purposes of this paragraph the property of the Belfast Harbour Commissioners within the limits of the port and harbour of Belfast, as defined by the Belfast Harbour Act 1882, held by the said Commissioners and in their actual occupation for their own use or for public purposes, shall be deemed to be a freight-transport hereditament occupied and used wholly for transport purposes.

F9 prosp. rep. by 2004 NI 4

F10 2004 NI 4

Para. 5 rep. by 1994 NI 11