Rates (Northern Ireland) Order 1977

Reduction of regional rate on dwellings N.I.

27.—(1) The amount which, apart from this Article, would be payable on account of [F1 a] regional rate in respect of—

(a) a dwelling-house, and

(b) a hereditament which, though not a dwelling-house, is used partly for the purposes of a private dwelling,

shall for each year be reduced in accordance with paragraphs (2) and (3) respectively.

(2) The reduction for any year in respect of a dwelling-house shall be effected by reducing the normal regional rate by the amount fixed for that year under paragraph (4).

(3) The reduction for any year in respect of a hereditament which, though not a dwelling-house, is used partly for the purposes of a private dwelling shall be effected by computing separately—

(a) so much of the amount payable as is referable to the domestic element of the rateable value of the hereditament, and

(b) so much (if any) of that amount as is referable to the non-domestic element;

and by reducing the normal regional rate, for the purpose of the computation mentioned in sub-paragraph ( a), by the amount fixed for that year under paragraph (4).

(4) The Department shall, by order made subject to affirmative resolution, fix for each year the amount by which the normal regional rate is to be reduced for the purposes of paragraph (2) and paragraph (3).

(5) Where, during part only of a year, a hereditament either is a dwelling-house or is used partly for the purposes of a private dwelling, the reduction to be made in pursuance of paragraph (1) shall be made for that part of the year only; and, if the reduction, or any adjustment in it, affects the amount levied on account of a rate in respect of the hereditament for that year, the difference—

(a) if too much has been paid, shall be repaid or allowed; or

(b) if too little has been paid, shall be paid and may be recovered as if it were arrears of the rate.

F2 [(5A) This Article applies to a private garage and private storage premises as it applies to a dwelling-house.]

(6) In this Article—

• “the normal regional rate” for any year in respect of any hereditament means the amount which, apart from this Article, would be the amount in the pound of[F1 a] regional rate to be levied for that year in respect of that hereditament;

• “the domestic element of the rateable value of the hereditament” means so much of the rateable value as consists of or is derived from the amount of the net annual value apportioned in the valuation list to the use of the hereditament for the purposes of a private dwelling; and “the non-domestic element” means so much of the rateable value as consists of or is derived from the amount so apportioned to the use of the hereditament for other purposes;

• [F2 “private garage” means a hereditament of an area not exceeding 25 square metres which is used wholly or mainly for the accommodation of a motor vehicle, other than a hereditament which

  (a)

  forms part of premises in which a business of providing services for motor vehicles is carried on, or

  (b)

  is provided by the keeper of a hotel, inn, guest-house or boarding-house and used wholly or mainly for the motor vehicles of his guests, or

  (c)

  is used for the accommodation of a motor vehicle for the time being chargeable with duty under Schedule 2, 3 or 4 to the Vehicles (Excise) Act (Northern Ireland) 1972[1972 c.10] (hackney carriages, tractors and goods vehicles) whether it is also used for any other vehicle or not;

  “private storage premises” means a hereditament which is used wholly in connection with a dwelling-house or dwelling-houses and so used wholly or mainly for the storage or accommodation of any of the following articles belonging to persons residing in that dwelling-house or those dwelling-houses

  (a)

  household stores and other articles for domestic use; and

  (b)

  light vehicles, whether mechanically-propelled or not.]

F1 1998 NI 22

F2 1981 NI 13