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Rates (Northern Ireland) Order 1977, Section 14 is up to date with all changes known to be in force on or before 26 January 2025. 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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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)
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