Rates (Northern Ireland) Order 1977

[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