Rates (Northern Ireland) Order 1977

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

[F1 4.— (1) This paragraph applies to industrial hereditaments F2 .... N.I.

(2) Where a hereditament to which this paragraph applies is distinguished in [F3 the NAV list] as being occupied and used wholly for industrial purposes, its [F4 rateable net annual value] shall be [F5 subject to sub-paragraph (3)] nil [F6 or such percentage of its net annual value as the Department may by order subject to affirmative resolution specify].

[F5 (3) For the purposes of sub-paragraph (2) the [F7 rateable net annual 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, [F8 30 per cent.];

(d) for 2008-2009, [F9 30 per cent.];

(e) for 2009-2010, [F9 30 per cent.];

(f) for 2010-2011, [F9 30 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.]]

F1 1983 NI 10

F2 1994 NI 11

F3 Words in Sch. 7 para. 4(2) 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. 43(5)(a)(i); S.R. 2006/464, art. 2(2), Sch. 2 (with transitional provisions in S.R. 2006/468, art. 3(1), Sch.)

F4 Words in Sch. 7 para. 4(2) 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. 43(5)(a)(ii); S.R. 2006/464, art. 2(2), Sch. 2 (with transitional provisions in S.R. 2006/468, art. 3(1), Sch.)

F5 2004 NI 4

F6 Words in Sch. 7 para. 4(2) inserted (temp. from 14.12.2009 until art. 3(1) of S.I. 2004/703 (N.I. 4) comes into operation) by Rates (Amendment) Act (Northern Ireland) 2009 (c. 8), ss. 4(5), 19 (with s. 4(4)); S.R. 2009/375, art. 2(2), Sch.

F7 Words in Sch. 7 para. 4(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. 43(5)(b); S.R. 2006/464, art. 2(2), Sch. 2 (with transitional provisions in S.R. 2006/468, art. 3(1), Sch.)

F8 Words in Sch. 7 para. 4(3)(c) substituted (1.4.2007) by Rates (Industrial Hereditaments) (Amendment) Order (Northern Ireland) 2007 (S.R. 2007/1), art. 2

F9 Words in Sch. 7 para. 4(3)(d)(e)(f) substituted (4.3.2008) by Rates (Industrial Hereditaments) (Amendment) Order (Northern Ireland) 2008 (S.R. 2008/49), art. 2

Modifications etc. (not altering text)

C1 Sch. 7 para. 4(2) referred to (1.4.2011) by The Rates (Industrial Hereditaments) (Specified Percentage) Order (Northern Ireland) 2011 (S.R. 2011/73), arts. 1(2), 2

[F10 4A.— (1) This paragraph applies to freight-transport hereditaments. N.I.

(2) Where a hereditament to which this paragraph applies is distinguished in [F11 the NAV list] as being occupied and used wholly for transport purposes, its [F12 rateable net annual value] shall be one-quarter of its net annual value.]

F10 1983 NI 10

F11 Words in Sch. 7 para. 4A(2) 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. 43(6)(a); S.R. 2006/464, art. 2(2), Sch. 2 (with transitional provisions in S.R. 2006/468, art. 3(1), Sch.)

F12 Words in Sch. 7 para. 4A(2) 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. 43(6)(b); S.R. 2006/464, art. 2(2), Sch. 2 (with transitional provisions in S.R. 2006/468, art. 3(1), Sch.)

4B.—(1) Where a hereditament to which paragraph 4 or paragraph 4A applies is distinguished in the [F13 NAV list] as being occupied and used partly for industrial purposes or transport purposes and partly for other purposes, its [F14 rateable net annual value] shall be the aggregate of— N.I.

[F15 (za) the relevant percentage (if any) [F16 under paragraph 4] 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 than 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.

F13 Words in Sch. 7 para. 4B(1) 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. 43(7)(a); S.R. 2006/464, art. 2(2), Sch. 2 (with transitional provisions in S.R. 2006/468, art. 3(1), Sch.)

F14 Words in Sch. 7 para. 4B(1) 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. 43(7)(b); S.R. 2006/464, art. 2(2), Sch. 2 (with transitional provisions in S.R. 2006/468, art. 3(1), Sch.)

F15 2004 NI 4

F16 Words in Sch. 7 para. 4B(1)(za) substituted (temp. from 14.12.2009 until art. 3(1) of S.I. 2004/703 (N.I. 4) comes into operation) by Rates (Amendment) Act (Northern Ireland) 2009 (c. 8), ss. 4(6), 19 (with s. 4(4)); S.R. 2009/375, art. 2(2), Sch. 2

Para. 5 rep. by 1994 NI 11