- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (10/03/2022)
- Gwreiddiol (a wnaed Fel)
Rates (Northern Ireland) Order 1977 is up to date with all changes known to be in force on or before 10 November 2024. There are changes that may be brought into force at a future date.
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3.Interpretation: definitions relating to agricultural land, agricultural buildings and livestock and poultry buildings, and to industrial, railway and freight-transport hereditaments
5.Interpretation: definition of “material change of circumstances”. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
19.General provisions as to liability and assessment to rate
23A.Liability to be rated in respect of hereditaments owned by the Housing Executive, etc.
25A.Liability to be rated in respect of certain unoccupied hereditaments
26.Power of Department to require information as to ownership, etc., of hereditaments
Special reliefs in respect of certain other hereditaments
[31.Reduction of rates on certain hereditaments used for recreation
[31A.Rate rebates for certain hereditaments with special facilities for persons with a disability
31B.Rate rebates for certain hereditaments used by institutions for persons with a disability
31C.Temporary reduction of rates for specified hereditaments
31D.Temporary rebate for certain previously unoccupied hereditaments etc.
41.Distinguishment in valuation list of hereditaments used for public, charitable or certain other purposes
41A.Distinguishment in NAV list of hereditaments occupied by certain bodies and used or made available for use for charitable purposes
42.Distinguishment in NAV list of certain other hereditaments exempted from rates
43.Distinguishment in NAV list of industrial hereditaments and freight-transport hereditaments
44.Other matters required or authorised to be entered in valuation list
47.Supply of copies of valuation lists, etc., and of information
49.Revision of . . . valuation list, and alteration, by district valuer
49A.Transfer to the Commissioner of application under Article 49
51.Appeal to Commissioner against alteration of, or decision not to alter, . . . valuation list, or review by Commissioner of certain alterations made by him in . . . list.
53.Power of Commissioner to transfer appeal to Lands Tribunal
55.Review of revision of valuation list made while appeal pending
57.Duties of public bodies with respect to alterations in valuation list
SCHEDULES
DEFINITIONS OF “AGRICULTURAL LAND”, “AGRICULTURAL BUILDINGS” AND “LIVESTOCK OR POULTRY BUILDING”
1.In this Order, “agricultural land” (a) means any land used as arable, meadow or pasture...
2.(1) In this Order, “agricultural buildings” (a) means buildings occupied together with agricultural land and...
3.(1) In this Order, “livestock or poultry building” (a) means a building which— (i) is...
4.In determining for the purposes of this Schedule whether anything used in any way is...
DEFINITIONS RELATING TO INDUSTRIAL HEREDITAMENTS
1.In this Order— “factory”, subject to the provisions of this Schedule, has the meaning assigned...
2.For the purposes of this Order— Sub-para. (a) rep. by 1994 NI 11
2A.For the purposes of sub-paragraph (b) of the definition of “industrial hereditament” (a) a hereditament...
3.Where two or more properties within the same curtilage, or contiguous to one another are...
DEFINITION OF “DWELLING-HOUSE”, ETC.
1.In this Order— dwelling-house ” means, subject to paragraphs 2 to 5, a hereditament used...
2.(1) A hereditament which is wholly or mainly used in the course of a business...
3.A hereditament shall not be deemed to be used otherwise than wholly for the purposes...
4.(1) A hereditament shall not be deemed to be used otherwise than wholly for the...
4ZA.(1) A hereditament or part of a hereditament shall be deemed not to be used...
5.In paragraphs 1 to 4ZA (a) “business” includes— (i) any activity carried on by a...
6.(1) In this Order “ private garage ” means, subject to sub-paragraph (2), a hereditament...
7.(1) In this Order “ private storage premises ” means a hereditament which is used...
8.The Department may by regulations modify paragraphs 1 to 7.
RATEABLE VALUES OF HEREDITAMENTS
Industrial hereditaments (except fishing hereditaments) and freight-transport hereditaments
1.(1) This Schedule applies to a hereditament if— (a) it falls within a prescribed class;...
2.(1) The amount which, apart from this paragraph, would be payable on account of a...
3.(1) The following general provisions shall have effect with respect to the assessment of persons...
4.Where the name of any person liable to be rated under Article 25A is not...
5.(1) Article 31 (reduction of rates on certain hereditaments used for recreation) shall apply to...
6.(1) Article 31B (rate rebates for certain hereditaments used by institutions for persons with a...
7.(1) Article 41 (distinguishment in valuation list of hereditament used for public, charitable or certain...
8.(1) In relation to a hereditament in respect of which a person is chargeable to...
10.(1) For the purposes of Article 25A, if (apart from this paragraph) a hereditament to...
NEW BUILDINGS (COMPLETION DAYS)
6.(1) An appeal under paragraph 4 shall be instituted by a notice of appeal— (a)...
7.(1) Without prejudice to Article 53 as it applies by virtue of paragraph 8(1), where...
8.(1) Article 53 (power of Commissioner to transfer appeal to Lands Tribunal) shall, subject to...
9.(1) The appellant may appeal to the appropriate Tribunal from a decision of the Commissioner...
PAYMENT OF RATES . . . BY INSTALMENTS
1.Subject to paragraph 2, a notice by any person under Article 29(1) may be served—...
2.Where under paragraph 1 a notice under Article 29(1) would fall to be served at...
3.Where a notice under Article 29(1) in respect of any hereditament is duly served on...
4.The number of the instalments specified in any statement under paragraph 3— (a) if the...
5.The amounts specified in any statement under paragraph 3 for the instalments payable in the...
6.A notice under Article 29(1) shall cease to be in force— (a) if the person...
RELIEF FROM RATES FOR GENERAL STORES ETC. IN RURAL SETTLEMENTS
7.(1) The Lord Chancellor may make rules— (a) regulating the exercise of a right of...
8.Rules may include provision— (a) determining by which tribunal any appeal is to be determined...
9.Rules may include provision— (a) specifying the procedure to be followed for initiating an appeal...
10.Rules may include provision that, subject to any other provision of the rules, the Tribunal...
11.(1) Rules may include provision— (a) for requiring hearings of appeals to take place in...
12.Rules may include provision— (a) that where two or more members of a tribunal are...
13.Rules may include provision— (a) for the registration and proof of decisions and orders of...
3.Profits à prendre other than a right of fowling, shooting, taking or killing game or...
8.Other rights over land except any right excluded from entry 3 .
PROPERTIES NOT TO BE TREATED AS HEREDITAMENTS
1.This entry applies only to land which is used solely for or in connection with...
2.In determining for the purposes of this entry whether land used for or in connection...
1.This entry applies only to buildings used solely for or in connection with salmon or...
2.In determining for the purpose of this entry whether buildings are used solely for or...
1.Any room or other part of a hereditament which has been added thereto or included...
2.Any structural feature of, or alterations or improvements to, a hereditament (not being the addition...
3.Any property which is intended to be occupied and used solely for the purpose of...
1.Where, solely for the purpose of affording air-raid protection,— (a) there has been added to...
2.Any room or other part of a hereditament such as is referred to in paragraph...
3.This entry shall, in relation to a hereditament forming part of a building, have effect...
4.In this entry, “purpose of affording air-raid protection” includes instruction and training in connection with...
5.This entry shall not have effect unless and until the Civil Defence Acts (within the...
1.This entry applies to any park, recreation or pleasure ground, open space or public walk—...
2.In determining for the purposes of this entry whether use is unrestricted no account shall...
1.Subject to the provisions of this Schedule, for the purposes of this Order the net...
2.(1) Subject to sub-paragraph (2), in estimating the net annual value of a hereditament for...
3A.(1) In estimating the net annual value or capital value of a relevant hereditament during...
4.Where the net annual value of a hereditament is fixed, wholly or partly, having regard...
5.Regulations may provide that in applying paragraphs 1 to 4 in relation to a hereditament...
6.Regulations may— (a) provide that in arriving at a net annual value under paragraph 1...
Capital value – the assumptions
8.In this paragraph and paragraphs 9 to 15— development ” has the meaning given by...
10.The estate sold is the fee simple absolute or, in the case of a flat,...
11.The hereditament is sold free from any rentcharge or other incumbrance.
12.(1) The hereditament is in an average state of internal repair and fit out, having...
13.The hereditament has no development value other than value attributable to permitted development.
14.(1) A hereditament falling (or deemed to fall) within any sub-paragraph of Article 39(1A) will...
15.(1) There has been no relevant contravention of— (a) any statutory provision; or (b) any...
Hereditaments used partly for the purposes of a private dwelling
Except to the extent that plant or machinery has microgeneration capacity, plant and machinery specified...
Except to the extent that plant or machinery has microgeneration capacity, plant and machinery specified...
In this Class “services” means heating, cooling, ventilating, lighting, draining or supplying of water and...
In this Class “services” means heating, cooling, ventilating, lighting, draining or supplying of water and...
1.Any of the following plant and machinery which is used or intended to be used...
2.Any of the following plant and machinery which is used or intended to be used...
Except to the extent that they have microgeneration capacity, the following items— (a) railway and...
Except to the extent that they have microgeneration capacity, the following items— (a) railway and...
In this paragraph— “premises” means any hereditament which is used, or intended to be used,...
In this paragraph— “premises” means any hereditament which is used, or intended to be used,...
In this paragraph— “relevant equipment” means— foundations, supports, settings, chambers, manholes, pipe gantries, pipe bridges,...
In this paragraph— “relevant equipment” means— foundations, supports, settings, chambers, manholes, pipe gantries, pipe bridges,...
Blast furnaces. Bridges, tunnels, tunnel linings, tunnel supports and viaducts. Bunds. Chimneys and flues. Coking...
Blast furnaces. Bridges, tunnels, tunnel linings, tunnel supports and viaducts. Bunds. Chimneys and flues. Coking...
Accelerators Acid concentrators. Bins and hoppers. Boilers. Bunkers. Burners, converters, furnaces, kilns, stoves and ovens....
Accelerators Acid concentrators. Bins and hoppers. Boilers. Bunkers. Burners, converters, furnaces, kilns, stoves and ovens....
PART V LAND USED FOR EXHIBITING ADVERTISEMENTS
1.Where a right to use land for the purpose of exhibiting advertisements is a separate...
2.Where any land is used temporarily or permanently for the exhibition of advertisements or for...
3.Where any land is used temporarily or permanently— (a) for the exhibition of advertisements; or...
4.In this Part “structure”, without prejudice to the generality of its meaning, includes a hoarding,...
DISTINGUISHMENT OF INDUSTRIAL HEREDITAMENTS AND FREIGHT-TRANSPORT HEREDITAMENTS
PART II CONSTRUCTION OF REFERENCES
1.Subject to the provisions of this Order, all transferred provisions relating to rates which were...
2.References in any transferred provision or other document to any rate which is a rate...
3.References in any transferred provision or other document to rating authorities in connection with the...
4.References in any transferred provision or other document to a hereditament, in connection with rates...
5.References in any transferred provision or other document to the valuation lists or the revised...
6.References in any transferred provision or other document, in connection with the valuation lists, to...
7.(1) Where the net annual value of any agricultural land, agricultural building or livestock or...
8.A reference in any transferred provision or other document to the officer to whom the...
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