14.—(1) Subject to paragraph (3), where it appears to the Department that part of a hereditament included in [F1a valuation list] is occupied, and that some other part of the hereditament is unoccupied, but is likely to remain unoccupied for a short time only, the district valuer—
(a)at the request of the Department; and
(b)with the agreement of the occupier as to the extent of those parts;
if he is satisfied that the parts are capable of separate occupation, may apportion the net annual value [F2or the capital value] of the hereditament between the occupied and the unoccupied parts and certify the extent to which the net annual value [F2or the capital value] is attributable to each such part.
(2) Where the net annual value [F3or the capital value] of a hereditament is apportioned under paragraph (1), then, as from—
(a)the commencement of the year in which the request was made; or
(b)the date on which the hereditament became partly occupied and partly unoccupied,
whichever is the later, and until—
(i)the unoccupied part becomes occupied; or
(ii)a further apportionment is made under paragraph (1); or
(iii)an alteration is made in [F4a valuation list] in pursuance of an application for revision made by reason of the hereditament being occupied in parts,
each such part of the hereditament and so much of the net annual value [F3or the capital value] of the hereditament as is apportioned to each such part shall be treated for the purposes of this Part as if they were included in [F5the appropriate valuation list] as, respectively, a separate hereditament and its net annual value [F6or its capital value] .
(3) Paragraph (1) shall not apply to a hereditament where the owner is rated under Article 20 or has undertaken under Article [F721] to pay the rates chargeable in respect of the hereditament.
F1Words in art. 14(1) substituted (1.4.2007) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 39, Sch. 2 para. 9(2)(a); S.R. 2006/464, art. 2(4)
F2Words in art. 14(1) inserted (1.4.2007) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 39, Sch. 2 para. 9(2)(b); S.R. 2006/464, art. 2(4)
F3Words in art. 14(2) inserted (1.4.2007) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 39, Sch. 2 para. 9(3)(a); S.R. 2006/464, art. 2(4)
F4Words in art. 14(2)(iii) substituted (1.4.2007) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 39, Sch. 2 para. 9(3)(c); S.R. 2006/464, art. 2(4)
F5Words in art. 14(2) substituted (1.4.2007) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 39, Sch. 2 para. 9(3)(d); S.R. 2006/464, art. 2(4)
F6Words in art. 14(2) inserted (1.4.2007) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 39, Sch. 2 para. 9(3)(b); S.R. 2006/464, art. 2(4)
F7Words in art. 14(3) substituted (1.4.2007) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 39, Sch. 2 para. 9(4); S.R. 2006/464, art. 2(4)