The Rates (Appeals) Regulations (Northern Ireland) 2007

Regulations 2 and 3

SCHEDULE 1 N.I.

1.  An appeal to the Commissioner under Article 51 against an alteration of, or a decision not to cause an alteration to be made in, a capital value list. N.I.

Commencement Information

I1 Sch. 1 para. 1 in operation at 1.4.2007, see reg. 1

2.  An appeal to the Commissioner under Article 51 against an alteration of, or a decision not to cause an alteration to be made, in a NAV list where the appellant has, at the same time, made an appeal falling within paragraph 1 in respect of the same hereditament and the net annual value entered in that NAV list in respect of the hereditament does not exceed £12,500. N.I.

Commencement Information

I2 Sch. 1 para. 2 in operation at 1.4.2007, see reg. 1

Regulation 4

SCHEDULE 2 N.I.

1.  An appeal under Article 13(3)(1) against a determination made by the Department under Article 13(2)(b)(2) where the determination relates to an alteration in a capital value list. N.I.

Commencement Information

I3 Sch. 2 para. 1 in operation at 1.4.2007, see reg. 1

2.  An appeal under Article 13(3) against a determination made by the Department under Article 13(2) where the determination relates to an alteration in a NAV list and where the appellant has, at the same time, made an appeal falling within paragraph 1 in respect of the same hereditament and the net annual value entered in that NAV list in respect of the hereditament does not exceed £12,500. N.I.

Commencement Information

I4 Sch. 2 para. 2 in operation at 1.4.2007, see reg. 1

3.  An appeal under Article 54 against – N.I.

(a) a decision of the Commissioner, under Article 49A(3) or an appeal under Article 51, to alter or not to alter a capital value list; or

(b) an alteration made by the Commissioner in a valuation list in consequence of such a decision.

Commencement Information

I5 Sch. 2 para. 3 in operation at 1.4.2007, see reg. 1

4.  An appeal under Article 54 against – N.I.

(a) a decision of the Commissioner, under Article 49A or on appeal under Article 51, to alter or not to alter a NAV list; or

(b) an alteration made by the Commissioner in a valuation list in consequence of such a decision,

where the appellant has, at the same time, made an appeal falling within paragraph 3 in respect of the same hereditament and the net annual value entered in that NAV list in respect of the hereditament does not exceed £12,500.

Commencement Information

I6 Sch. 2 para. 4 in operation at 1.4.2007, see reg. 1

[F1 5.   An appeal under paragraph 9 of Schedule 8B to the Rates (Northern Ireland) Order 1977 from a decision of the Commissioner on an appeal under paragraph 4 of that Schedule where that decision concerns a building which is, or when next in use is likely to be, used wholly for the purposes of a private dwelling.] N.I.

Textual Amendments

F1 Sch. 2 para. 5 added (22.11.2011) by The Rates (Appeals) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/378), regs. 1, 2

(1)

Article 13(3) was amended by paragraph 8(7) of Schedule 2 to the Rates (Amendment) (Northern Ireland) Order 2006

(2)

Article 13(2) was substituted by paragraph 8(6) of Schedule 2 to the Rates (Amendment) (Northern Ireland) Order 2006

(3)

Article 49A was inserted by Article 31 of the Rates (Amendment) (Northern Ireland) Order 2006