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Rent (Northern Ireland) Order 1978
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Net annual valueN.I.
71.—(1) The net annual value on any day of a dwelling-house shall be ascertained for the purposes of this Order as follows:—
(a)if the dwelling-house is a hereditament for which a net annual value is then shown in the valuation list, it shall be that net annual value;
(b)if the dwelling-house forms part only of such a hereditament or consists of or forms part of more than one such hereditament, its net annual value shall be taken to be such value as is found by a proper apportionment or aggregation of the net annual value or values so shown;
(c)if Article 12(3) applies in relation to the dwelling-house, its net annual value shall be taken to be the value appointed, under Article 44(2) of the Rates (Northern Ireland) Order 1977 [1977 NI 28] , to so much of the dwelling-house as is used for the purposes of a private dwelling;
(d)if Article 12(4) applies in relation to the dwelling-house, its net annual value shall be taken to be the net annual value shown in the valuation list for the dwelling-house.
(2) Any question arising under this Article as to the proper apportionment or aggregation of any value or values shall be determined by the Commissioner of Valuation for Northern Ireland.
(3) Any person who is aggrieved by the decision of the Commissioner of Valuation for Northern Ireland under paragraph (2) as to the proper apportionment or aggregation of any value or values may, within twenty-eight days from the date on which he receives notice of the decision, appeal to the Lands Tribunal against the decision.
(4) Where, after the commencement of this Order—
(a)the valuation list is altered so as to vary the net annual value of the hereditament of which the dwelling-house consists or forms part; and
(b)the alteration has effect from a date not later than that commencement, the net annual value of the dwelling-house on the commencement of this Order shall be ascertained as if the value shown in the valuation list on that commencement had been the value shown in the list as altered.
(5) Paragraphs (1) to (4) apply in relation to any other land as they apply in relation to a dwelling-house.
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