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Rates (Northern Ireland) Order 1977, Paragraph 4 is up to date with all changes known to be in force on or before 23 January 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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[F14.—(1) This paragraph applies to industrial hereditaments F2....N.I.
(2) Where a hereditament to which this paragraph applies is distinguished in [F3the NAV list] as being occupied and used wholly for industrial purposes, its [F4rateable net annual value] shall be [F5 subject to sub-paragraph (3)] nil [F6or 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 [F7rateable 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, [F830 per cent.];
(d)for 2008-2009, [F930 per cent.];
(e)for 2009-2010, [F930 per cent.];
(f)for 2010-2011, [F930 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.]]
F3Words 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.)
F4Words 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.)
F6Words 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.
F7Words 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.)
F8Words 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
F9Words 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)
C1Sch. 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
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