- Latest available (Revised)
- Original (As made)
The Rates (Industrial Hereditaments) (Amendment) Order (Northern Ireland) 2007
You are here:
- Previous
- Next
What Version
Opening Options
More Resources
Status:
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
Statutory Rules of Northern Ireland
2007 No. 1
RATES
The Rates (Industrial Hereditaments) (Amendment) Order (Northern Ireland) 2007
Made
8th January 2007
Coming into operation
1st April 2007
To be laid before Parliament under paragraph 7(3) of the Schedule to the Northern Ireland Act 2000
Citation and commencement
1. This Order may be cited as the Rates (Industrial Hereditaments) (Amendment) Order (Northern Ireland) 2007 and shall come into operation on 1st April 2007.
Amendment of Schedule 7 to the Rates (Northern Ireland) Order 1977
2. In paragraph 4(3)(c) of Schedule 7 to the Rates (Northern Ireland) Order 1977 for “35 per cent.” there shall be substituted “30 per cent.”.
Sealed with the Official Seal of the Department of Finance and Personnel on 8th January 2007
Brian McClure
A senior officer of the Department of Finance and Personnel
EXPLANATORY NOTE
(This note is not part of the Order)
This Order provides that for the financial year beginning on 1st April 2007 the rateable net annual value of an industrial hereditament shall, where the hereditament is used wholly for industrial purposes, be 30 per cent. rather than 35 per cent. of its net annual value. This means that rates shall be chargeable on 30 per cent. rather than 35 per cent. of the hereditament’s net annual value. Where an industrial hereditament is used partly for industrial purposes, 30 per cent. rather than 35 per cent. of the net annual value apportioned by the Commissioner of Valuation for Northern Ireland or the district valuer to the occupation and use of the hereditament for industrial purposes shall be applied in computing the rateable net annual value of the hereditament for that year.
(1)
Formerly the Department of Finance; see S.I. 1982/338 (N.I. 6) Article 3
(2)
S.I. 1977/2157 (N.I. 28); Article 17 was substituted by Article 5 of the Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)); paragraph 4 of Schedule 7 was inserted by Article 3(1) of the Rates (Amendment No. 2) (Northern Ireland) Order 1983 (S.I. 1983/767 (N.I. 10)) and was amended by the Schedule to the Rates (Amendment) (Northern Ireland) Order 1994 (S.I. 1994/1897 (N.I. 11)), by Article 3 of the Rates (Amendment) (Northern Ireland) Order 2004 (S.I. 2004/703 (N.I.4)) and by paragraph 43(5) of Schedule 2 to the Rates (Amendment) (Northern Ireland) Order 2006; see Article 2(2) of S.I. 1977/2157 (N.I. 28) for the definition of “the Department”.
Options/Help
Print Options
Official printed copies
PrintThe Whole Rule
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Opening Options
Different options to open legislation in order to view more content on screen at once
Explanatory Memorandum
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Rule and provides information about its policy objective and policy implications. They aim to make the Statutory Rule accessible to readers who are not legally qualified and accompany any Northern Ireland Statutory Rule or Draft Northern Ireland Statutory Rule laid before the UK Parliament during the suspension of the Northern Ireland Assembly.
More Resources
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources
More Resources
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as made version that was used for the print copy
- correction slips
Click 'View More' or select 'More Resources' tab for additional information including:
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- links to related legislation and further information resources
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.