- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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Rates (Northern Ireland) Order 1977
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Changes over time for: Paragraph 4
Version Superseded: 01/04/2007
Alternative versions:
- 01/01/2006- Amendment
- 01/12/2006
Point in time - 01/04/2007- Amendment
- Stop date 14/12/2009- Amendment
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Point in time view as at 01/12/2006. This version of this provision has been superseded.
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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 11 November 2024. 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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4.—(1) The Department, with the approval of the Department of Finance and Personnel and after consultation with the district council for the district in which the hereditament is situated, may reduce or remit any rate leviable in respect of a hereditament for any period in a financial year in which the condition mentioned in sub-paragraph (2) applies to the hereditament.
(2) The condition is—
(a)that the hereditament is within a settlement identified in the Department's rural settlement list for the financial year in which the period falls, and
(b)that the net annual value of the hereditament shown in the valuation list at the beginning of that financial year is not more than any amount specified by the Department of Finance and Personnel by order subject to negative resolution.
(3) Where paragraph 3(2)(c) does not apply, the Department shall not, by virtue of this paragraph, make a reduction or remission unless it is satisfied that—
(a)the hereditament is used for purposes which are of benefit to the local community, and
(b)it would be reasonable for the Department to make such a reduction or remission, having regard to the interests of persons liable to pay regional and district rates.
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