The Rates (Amendment) (Northern Ireland) Order 2006

1. Introductory Text

2. PART I INTRODUCTORY

   1. 1. Title and commencement

   2. 2. Interpretation

3. PART II GENERAL

   1. Regional rate and district rate

      1. 3. Regional rate and district rate

      2. 4. Police purposes part of the regional rate

   2. Rateable values

      1. 5. Rateable values

      2. 6. Liability to be rated according to rateable values

      3. 7. Liability to be rated in respect of hereditaments owned by the Housing Executive, etc.

      4. 8. Basis of valuation

   3. Payment by instalments

      1. 9. Right to pay rates by instalments

   4. Deferred payment of rates

      1. 10. Agreements for deferred payment of rates on dwellings

4. PART III VALUATION LISTS

   1. 11. General provisions as to valuation lists

   2. 12. New valuation lists

   3. 13. Access to valuation lists

5. PART IV RELIEFS AND EXEMPTIONS ETC.

   1. Rate relief

      1. 14. Rate relief scheme

   2. Persons under 18 and persons in education and training or leaving care

      1. 15. Persons under 18 and persons in education and training or leaving care

   3. Persons with a disability

      1. 16. “Disability”

      2. 17. Rate rebates for certain hereditaments with special facilities for persons with a disability

   4. Transitional relief

      1. 18. Transitional rate relief

   5. Charitable exemptions

      1. 19. Extension of exemption relating to sale of goods donated to a charity

      2. 20. Extension of charitable exemption for clergy residences

   6. Unoccupied hereditaments

      1. 21. Power to prescribe exemption where hereditament has both a capital value and a net annual value

      2. 22. Power to remove exemption for unoccupied dwelling-houses, etc.

      3. 23. Power to prescribe reduction in amount payable

   7. Former agricultural land, etc.

      1. 24. Reduction of rates on former agricultural land, etc.

   8. Other exemptions

      1. 25. Exemption for automatic telling machines in rural areas

      2. 26. Power to remove exemption for private dwellings from completion notices

      3. 27. Power to extend exemption from completion notices

   9. Reduction of regional rate on dwellings

      1. 28. Abolition of reduction of regional rate on dwellings

6. PART V APPLICATIONS AND APPEALS

   1. Valuation Tribunal

      1. 29. The Northern Ireland Valuation Tribunal

   2. Applications under Article 49 of the principal Order

      1. 30. Frivolous or vexatious applications

      2. 31. Transfer of application from the district valuer to the Commissioner

   3. Appeals to the Commissioner under Article 51 of the principal Order

      1. 32. Power to transfer appeal to the Lands Tribunal not to apply in prescribed cases

   4. Appeals from the Commissioner and the Valuation Tribunal

      1. 33. Appeals from the Commissioner and the Valuation Tribunal

7. PART VI MISCELLANEOUS AND SUPPLEMENTARY

   1. Payment of interest

      1. 34. Payment of interest

   2. Rating of owners instead of occupiers

      1. 35. Rating of owners instead of occupiers in certain cases

   3. Powers to require information

      1. 36. Power to require information about occupiers of hereditaments in capital value list, etc.

      2. 37. Power to require information for valuation list purposes

   4. Powers of entry

      1. 38. Powers of entry

   5. Amendments

      1. 39. Amendments

   6. Transitional and consequential provisions, etc.

      1. 40. Power to make transitional and consequential provisions, etc.

   7. Repeals

      1. 41. Repeals

8. Signature

9. SCHEDULES:

   1. Schedule 1

      Schedule to be inserted in principal Order as Schedule 9B

   2. Schedule 2

      Amendments

   3. Schedule 3

      Repeals

10. Explanatory Note