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Explanatory Memorandum to Rates (Amendment) (Northern Ireland) Order 2006

Article 6: Liability to be rated according to rateable values

17.This Article provides that the occupier of a hereditament shall be chargeable to rates on the basis of its rateable value. It also provides through regulations for rates to be chargeable on the basis of a maximum or minimum capital value threshold rather than a capital value for specified hereditaments.

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