http://www.legislation.gov.uk/id/nisi/1977/2157

PART IINTRODUCTORY

Title and commencement1

1

This Order may be cited as the Rates (Northern Ireland) Order 1977.

2

Commencement

General interpretation2

1

The Interpretation Act (Northern Ireland) 1954 [1954 c.33] shall apply to Article 1 and the following provisions of this Order as it applies to a Measure of the Northern Ireland Assembly.

2

In this Order—

“building” includes a structure, whatever the method by which it has been erected or constructed;
“certified copy”, in relation to any valuation list or document, or any part of a valuation list or document, means a copy of the list or document or part certified to be a true copy by the Commissioner or by an officer of the Valuation Office authorised by the Commissioner to certify documents on his behalf for purposes of this Order;
“clerical error” includes an arithmetical error, the transposition of figures, a typographical error or any similar type of error, and also includes any erroneous insertion or omission or any misdescription;
“the Commissioner” has the meaning assigned to it by Article 36(1);
“the Department” means the Department of Finance;
[F86 “disabled person” means a person to whom section 1 of the Chronically Sick and Disabled Persons (Northern Ireland) Act 1978 [1978 c.53] applies;]
“district”, except in the expression “valuation district”, means a local government district;
“district council”, in connection with any hereditament or any entry or alteration in a valuation list in relation to any hereditament, means the district council for the district in which the hereditament is, or is treated as, situated;
“district rate” has the meaning assigned to it by Article 6(2), and in relation to any district council means a rate made by that council;
“district valuer” means an officer appointed as district valuer under Article 36(2), and in connection with any hereditament means the district valuer for the valuation district in which the hereditament is situated;
F1“enterprise zone” means an area for the time being designated as an enterprise zone under the Enterprise Zones (Northern Ireland) Order 1981
F87[F2 “ fish farm ” means an undertaking for the culture of fish in respect of which a fish culture licence is in force under section 11 of the Fisheries Act (Northern Ireland) 1966 [1966 c.17] other than fish
1. a
  which are purely ornamental; or
2. b
  which are for exhibition;]
F3“fishing engine” has the meaning assigned to it by section 206 of the Fisheries Act (Northern Ireland) 1966
“gas” includes gas in a liquid state;
Definition rep. by 1996 NI 2
“hereditament” means property which is or may become liable to a rate, being a unit of such property which is, or would fall to be, shown as a separate item in the valuation list;
“levy”, in relation to a rate, includes assessing the rate and taking all steps necessary or expedient for the collection or recovery of sums due on account of the rate;
F87“minerals” includes stone, slate, clay, gravel, sand and other natural deposits except peat;
“modify” means making additions, omissions, amendments, adaptations, applications, extensions, restrictions and substitutions;
“net annual value” shall be construed in accordance with [F4 Articles 39 to 39B;]
“new valuation list” means a valuation list containing a general revaluation of hereditaments;
“notice” means notice in writing;
“office premises” means any premises used wholly or mainly as an office or for office purposes;
“office purposes” includes the purposes of administration, clerical work and handling money; and “clerical work” includes writing, book-keeping, sorting papers, filing, typing, duplication, punching cards or tapes, machine calculating, electronically recording information and computing, drawing and the editorial preparation of matter for publication;
“operational land”, in relation to any body, means land which is used for the purpose of the carrying on of the body's undertaking, not being land which, in respect of its nature and situation, is comparable rather with land in general than with land which is used for the purpose of the carrying on of public utility undertakings;
“owner” means any person for the time being receiving or entitled to receive the rack rent of the hereditament in connection with which the word is used, whether on his own account or as agent or trustee for another or who, if the hereditament were let at a rack rent, would so receive or be entitled to receive that rent;
“the penultimate year” in connection with any entry made or to be made in the valuation list for any year means the last but one year before that year;
“prescribed” [F86 (except in the expression “prescribed recreation” in Articles 31 and 44(2A))] means prescribed by regulations;
“product”, in relation to a rate, means the product of the rate as ascertained in pursuance of regulations under Article 35;
“public utility undertaking” meansF88 a public supply undertaking or any other undertaking (including the undertaking of a dock authority or a railway company) conducted for purposes of public utility;
F87“rack rent”, in relation to a hereditament, means a rent which is not less than two-thirds of the net annual value of the hereditament or is a rent which has been fixed in accordance with the [F89 Rent (Northern Ireland) Order 1978 [1978 NI 20] ];
“rate” means a district rate or a regional rate, and,—
1. a
  where those rates are levied as if they were items of a single rate, includes the rate comprised of those items;
2. b
  where those rates are collected inF1. . . instalments, includes any suchF1. . . instalment;
“rateable value” shall be construed in accordance with Article 17;
“regional rate” has the meaning assigned to it by Article 6(2);
“regulations” means regulations made by the DepartmentF90 of the Environment or the Department of Finance and Personnel as Article 61 may require;
“statutory provision” has the meaning assigned to it by section 1( f) of the Interpretation Act (Northern Ireland) 1954 [1954 c.33] ;
“transferred provision” has the meaning assigned to it by section 1( g) of the Interpretation Act (Northern Ireland) 1954;
“valuation district” means a valuation district such as is mentioned in Article 36(2);
“valuation list” has the meaning assigned to it by Article 40(1);
“the valuation list” means the valuation list for the time being in force as altered in accordance with the provisions of Part III;
“year” means a financial year;
“the 1972 Order” means the Rates (Northern Ireland) Order 1972 [1972 NI 16] .

3

For the purposes of this Order,—

a

where a hereditament consists of a right over land and the right is exercised by any person other than the occupier of the land or, where the land is not occupied for any other purpose, by any person other than the owner of the land, the person actually exercising the right shall be deemed to be the occupier of the hereditament;

b

where any land is used temporarily or permanently for the exhibition of advertisements or for the erection of any hoarding, fence, post, wall or other structure used for the exhibition of advertisements; and—

i

sub-paragraph ( a) does not apply, and

ii

the land is not occupied for any other purpose,

the person who permits the land to be so used, or, if that person cannot be ascertained, the owner of the land, shall be deemed to be the occupier of the land.

4

Any reference in this Order to an alteration in the valuation list includes a reference to the insertion in the list, or the deletion from the list, of a hereditament.

5

Any reference in this Order to a public general Act or Measure includes a reference to an Order in Council which has the same effect as such an Act or Measure.

Paras. (6), (7) rep. by 1996 NI 2

8

Provisions of this Order which re-enact provisions of an order made under the 1972 Order shall have no greater effect by virtue of their re-enactment.

Interpretation: definitions relating to agricultural land, agricultural buildings and livestock and poultry buildings, and to industrial, railway and freight-transport hereditaments3

The definitions contained in Schedules 1 to 4 shall have effect for the purposes of this Order.

Interpretation: definition of “dwelling-house”, etc.4

Schedule 5 shall have effect for the purpose of determining whether a hereditament is to be treated as a dwelling-house for the purposes of this Order, and for the purpose of determining to what extent certain hereditaments are to be treated as used for the purposes of a private dwelling.

Interpretation: definitions of “material change of circumstances” and “the time of valuation”5

In this Order the expression “material change of circumstances” and, in relation to such a change, “the time of valuation” have the meanings respectively assigned to them by paragraphs 1 and 2 of Schedule 6.

PART IIRATING

Making and levying of rates

Regional rate and district rate6

1

Rates shall be made for each year in accordance with the provisions of this Order—

a

by the Department; and

b

by district councils;

and shall be levied in accordance with the provisions of this Order.

2

In this Order, a rate made by the Department is referred to as a “regional rate” and a rate made by a district council is referred to as a “district rate”.

3

Subject to the provisions of this Order, a rate—

a

shall be made and levied atF91 an amount in the pound—

i

in the case of a regional rate, on the rateable value of every hereditament; and

ii

in the case of a district rate, on the rateable value of every hereditament in the district;

F91and different rates may be made and levied on hereditaments of prescribed descriptions in accordance with prescribed rules;

b

shall be made in accordance with the valuation list, except that—

i

in making the rate, the Department or the district council may disregard any alterations made in the valuation list after such date as the Department or the district council considers convenient for the purpose of fixing the amount in the pound of the rate; and

ii

where the rate is for a year beginning with the date on which a new valuation list is to come into force and is made before that date, the rate shall be made by reference to the new list; and

c

shall be levied in accordance with the valuation list.

Making of rates7

1

A regional rate shall be made by an order of the Department which shall be subject to affirmative resolution.

2

A district rate shall be made by a resolution of the district council.

3

An order or resolution making a rate shall specify the amount in the pound at which the rate is to be levied.

4

Before making an order makingF5 a regional rate for any year, the Department shall take into consideration estimates of the amounts required to be raised by means of district rates for that year.

5

A rate shall be treated as duly made notwithstanding that the order or resolution making the rate—

a

is made without reference to individual hereditaments;

b

does not take account of any exemption or relief in respect of rating conferred in relation to hereditaments of any description or particular hereditaments;

c

is made, or in the case of an order comes into operation, after the beginning of the year for which the rate is made.

Time of making of, determination of amount of, and notification of, district rate8

1

Not later that the prescribed date in each year every district council shall makeF6 a district rate for the next-following year.

2

The duty imposed on a council by Article 6(1) to make a rate for each year shall not be affected by failure to make the rate by the prescribed date.

3

A district rate made for any year—

a

must be sufficient to provide for such part of the total estimated expenditure of the district council to be incurred during that year as is not to be met by other means; and

b

may also include such additional amount as is, in the opinion of the district council, required—

i

to cover expenditure previously incurred, or

the amounts in the pound at which the regional rate and the district rate are charged; and

d

the period for which the rate is made;

but otherwise shall be in such form as the Department considers fit.

Departures from valuation list in levying rates10

1

The Department, in levying a rate, may make such departures not affecting value from the particulars contained in the valuation list as may be necessary to enable the rate to be effectively levied in accordance with the provisions of this Order.

2

Any departure under paragraph (1) shall be forthwith reported to the district valuer.

Appeal against rate11

1

Subject to paragraph (2), if a person—

a

is aggrieved by a district rate; or

b

is aggrieved by any neglect, act or thing done or omitted by the district council in connection with a district rate; or

c

c

if the rate is amended so as to make chargeable any person not previously charged or to increase the charge on any person, the rate as amended shall be leviable on that person in the like manner as if it had always been in its amended form.

5

If, on an appeal under this Article against a district rate, the court is of the opinion that, for the purpose of giving relief to the appellant, it is necessary that the rate should be wholly quashed, the court may quash the rate; but in that case, subject to paragraph (6), all amounts charged by the rate shall be leviable in like manner as if no appeal had been made and, when paid or recovered, shall be treated as payments on account of the next effective rate.

6

Where on an appeal under this Article the court orders a district rate to be quashed, the court may order that any sum charged on any person by that rate, or any part of a sum so charged, shall not be paid; and after the making of such an order no proceedings shall be commenced or continued for the purpose of levying that sum or part; but no person shall be liable to any action for any thing done by him for the purpose of levying any sum before he had notice of any order under this paragraph providing for that sum not to be paid.

Art. 12 rep. by 1998 NI 22

Effect of alteration in valuation list13

1

Where an alteration in relation to a hereditament is made in [F8 a valuation list], then, for the purposes of levying any rate—

a

where—

i

the list is a new valuation list, and

ii

the alteration is made in consequence of an application for revision which was served on the district valuer before the end of the period of six months beginning with the date on which the list came into force, and

iii

the hereditament was included in the valuation list last previously in force and, since the new list came into force, has not come into occupationF9 or become rateable under Article 25A after having been out of occupation on account of structural alterations, or has not been affected by the happening of any event which is a material change of circumstance such as is mentioned in paragraph 1( b) to ( g) of Schedule 6,

the alteration shall be deemed to have had effect on and after the date on which the list came into force;

b

where the alteration is made by way of correction of a clerical error, [F8 that valuation list] shall have effect, and be deemed always to have had effect, as so corrected;

c

where the alteration—

i

consists of the inclusion in [F8 that valuation list] of a newly erected or newly constructed hereditament or an altered hereditament which has been out of occupation on account of structural alterationsF9 and has not become rateable under Article 25A, or

ii

F10consists of the revision in that valuation list of an altered hereditament which has been out of occupation on account of structural alterationsF9 and has not become rateable under Article 25A or is made by reason of any event which is a material change of circumstances such as is mentioned in paragraph 1( b) to ( g) of Schedule 6,

the alteration shallF11 subject toF10 paragraphs (1A) and (1B)F12 be deemed to have had effect on and after the date on which the new or altered hereditament came into occupationF9 (or became rateable under Article 25A if earlier) or, as the case requires, the date of the happening of the event by reason of which the alteration is made;

d

where the alteration is made by the Commissioner under Article 50(1)( a)(iv) to show the net annual value for any year of a hereditament such as is there mentioned, the alteration shall be deemed to have been made at the beginning of that year;

e

where the alteration is made pursuant to Article 55 on a review, following the final disposal of an appeal to the Lands Tribunal, of [F8 an alteration in, or decision not to alter, a valuation list or of a revaluation ( “the interim revision”)], the alteration shall be deemed to have had effect on and after the same date as that on which any alteration which was made or could have been made in consequence of [F8 the interim revision] had or would have had effect;

f

where neither sub-paragraph ( a), ( b), ( c), ( d) nor ( e) applies the alteration shall have effect, or be deemed to have had effect,—

i

on and after the date of the commencement of the year in which the application was made for the revision of [F8 that valuation list] in consequence of which the alteration is made (whether the alteration is made immediately following the revision or on appeal), or, if the alteration is made otherwise than in consequence of an application, the year in which a certificate of the alteration [F8 was served] on the occupier of the hereditament (or, if the alteration is made on a review under Article 51(2) or on appeal, the year in which a certificate of the alteration that is the subject of the review or appeal, or was the subject of any earlier review or appeal, was so served), or

ii

on and after such later date (if any) as is appropriate in all the circumstances.

F921A

Where an alteration falling within paragraph (1)(c) increases or decreases the net annual value ascribed to the hereditament by an amount not exceeding—

a

in the case of a specified hereditament (as defined by Article 39A(3)),F93 £250; or

b

6

In paragraphs (1)( f)(i), (3) and (5) “occupier” includes an owner who is rated instead of the occupier under Article 20 or who enters into an agreement with the Department under Article 21F9 and a person who is chargeable to rates under Article 25A; and in paragraph (5) “occupy” shall be construed accordingly.

Rating on basis of apportioned value in certain cases14

1

Subject to paragraph (3), where it appears to the Department that part of a hereditament included in the 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 of the hereditament between the occupied and the unoccupied parts and certify the extent to which the net annual value is attributable to each such part.

2

Where the net annual 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 the 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 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 the valuation list as, respectively, a separate hereditament and its net annual value.

3

Paragraph (1) shall not apply to a hereditament where the owner is rated under Article 20 or has undertaken under Article 21(1)(a) or ( b) to pay the rates chargeable in respect of the hereditament.

Refund of overpayments15

1

Without prejudice to Articles 11(4)( b), 13(4)( a), 19(4), 27(5)( a) and [F13 31(5)( a)F14 and paragraph 3 of Schedule 8A], but subject to paragraph (2), where it is shown to the satisfaction of the Department that any amount paid on account of a rate, and not recoverable apart from this Article, could properly be refunded on the ground that—

a

the amount of any entry in a valuation list was excessive; or

b

the rate was levied otherwise than in accordance with the valuation list then in force; or

c

any exemption or relief to which a person was entitled was not allowed; or

d

the hereditament was unoccupied during any period; or

e

the person who made a payment in respect of the rate was not liable to make that payment,

the Department may refund that amount or a part of it.

2

No amount shall be refunded under paragraph (1)—

a statement of the rates payable in respect of the hereditament for any of those years in respect of which he is still liable for arrears at the time of the request;

b

a statement of the rates paid in respect of the hereditament for any of those years, not being a year earlier than the ninth preceding year or 1st October 1973, whichever is the later.

4

Where a person satisfies the Department that he is or was liable, in respect of a hereditament, to indemnify any other person for rates, he shall be entitled to the like statement under paragraph (3) as that other person is entitled to.

Rateable value

Ascertainment of rateable value17

For the purposes of this Order the rateable value of a hereditament shall be ascertained in accordance with the provisions of Schedule 7.

Liability and assessment

Liability to be rated in respect of hereditaments18

Subject to the provisions of this Order, every occupier of a hereditament which is included in the valuation list shall be chargeable to rates in respect of the hereditament according to its rateable value.

General provisions as to liability and assessment to rate19

1

The following general provisions shall have effect with respect to the assessment of persons to, and their liability on account of, a rate in respect of any hereditament for any year.

2

A person who is in occupation of the hereditament for part only of the year shall, subject to the provisions of this Article, be liable to be charged with such part only of the total amount of the rate as bears to that amount the same proportion as the number of days during which he is in occupation bears to the total number of days in the year.

3

A person who is in occupation of the hereditament for any part of the year may be assessed to the rate in accordance with the provisions of paragraph (2) notwithstanding that he ceased to be in occupation before the rate was made.

4

A person who is in occupation of the hereditament at any time after the rate is made may be assessed to and shall in the first instance be liable to pay—

a

if he was in occupation at the beginning of the year, the whole of the amount charged in respect of the hereditament; or

b

if he came into occupation subsequently, a proportion of that amount calculated on the basis that he will remain in occupation until the end of the year,

The Department may by order made subject to affirmative resolution substitute a different limit for that specified in sub-paragraph ( a) or ( b) of paragraph (1); but any such order shall not affect any person's liability for rates for any period before the coming into force of the first new valuation list to come into force after the date of the order.

Payment or collection of rates by owners by agreement21

1

The owner of any hereditament the rent of which becomes payable or is collected at intervals shorter than quarterly may by agreement in writing with the Department undertakeF18 that he will pay the rates chargeable in respect of the hereditament whether it is occupied or not and the Department may agree, where the owner so undertakes and pays over to the Department on or before the date or dates specified in the agreement the amounts payable by him thereunder, to make him an allowance notF18 exceeding 10 per cent.

2

An allowance made under paragraph (1) in respect of any hereditament to an owner who is rated under Article 20 shall be in substitution for any allowance to which he might otherwise have been entitled in respect of that hereditament under that Article.

3

An agreement entered into under this Article shall continue in force until determined by notice served either by the Department on the owner or by the owner on the Department, and, in the event of a change in the ownership of any hereditament while the agreement is in force, shall continue to be binding upon the new owner as if it had been made by him.

4

A notice for the purposes of paragraph (3) shall take effect only on the expiration of a year and shall be given not less than six months before the expiration of that year.

Paras. (5), (6) rep. by 1998 NI 22

Provisions supplementary to Articles 20 and 2122

1

Where in the case of any hereditament the owner is rated in respect thereof in pursuance of Article 20, or has undertaken in pursuance of Article 21 to pay or collect the rates charged in respect thereof, the amount due from him on account of those rates shall be recoverable by the Department from him in like manner and subject to the like conditions as rates payable by the occupier of a hereditament (not being an occupier by whom a notice under Article 29 of his election to pay rates by instalments has been given and is for the time being in force) are recoverable from the occupier.

2

The Department may serve on an owner who is rated under Article 20 instead of the occupier or who enters into an agreement with the Department under Article 21 a notice requiring him to state to the Department in writing, within a period and in the manner specified in the notice,—

a

the names and addresses of the occupiers of the hereditaments in respect of which he is so rated or has so agreed; and

b

such particulars with respect to the periods for which any of those hereditaments have been unoccupied and with respect to the amount which he has failed to collect from the occupiers as the Department may require for the purpose of enabling it to determine what amount is properly due from the owner under Article 20 or 21;

and the owner shall comply with the notice.

3

Where the name of any person liable to be rated as owner of any hereditament is not known to the Department, it shall be sufficient to assess him to the rate by the description of the “owner” of the hereditament (naming it) in respect of which the assessment is made, without further name or description.

F194

The Department may by order direct that for any percentage mentioned in Article 20(4) or 21(1) there shall be substituted such other percentage as may be specified in the order.

5

An order under paragraph (4) shall be subject to affirmative resolution and shall have effect from the beginning of the year after that in which it is made.]

Liability of occupier for rates unpaid by owner23

1

Notwithstanding that the owner of a hereditament is liable for, or has undertaken, payment of the rates assessed thereon, if—

a

any sum due on account of a rate in respect of the hereditament is not paid by the owner on or before—

i

where the sum is payable under Article 20, the date mentioned in paragraph (4) of that Article; or

ii

where the sum is payable under an agreement entered into under Article 21, the date specified in that agreement which is applicable in relation to that sum; or

b

a notice has been served on the occupier of the hereditament under Article 26(1) and he has not complied with it;

any sum due on account of a rate in respect of the hereditament shall, without prejudice to any liability of the owner, become payable by, and, subject to paragraph (2), may be levied on, the occupier of the hereditament.

2

The occupier shall not be compelled to pay to the Department under this Article at any time any sum greater than the amount of rent due from him at that time, unless a notice has been served on him under Article 26(1) and he has not complied with it.

3

Where an occupier pays under paragraph (1) any sum due on account of a rate which, if it had been paid by the owner, would not give rise to a payment by the occupier under paragraph 3 of Schedule 8, then, notwithstanding any covenant or agreement to the contrary,—

a

the occupier may deduct the amount of the payment from the rent due to the owner; and

b

if the amount of rent due is less than the amount of the payment, the occupier—

i

may deduct the difference between those amounts from the rent accruing due to the owner then or in the future, or

ii

may recover that difference from the owner as a debt;

and every payment in respect of which a deduction is made under sub-paragraph ( a) or ( b)(i) shall be a valid discharge of the rent to the extent of the payment.

F23Liability to be rated in respect of hereditaments owned by the Housing Executive, etc.23A

1

Regulations may provide that a person shall be chargeable to rates in respect of a hereditament in the social sector as if its rateable capital value were such figure as may be determined by the Department (its “social sector value”).

2

The Department shall determine the social sector value so as to ensure that the amount of rates chargeable is such proportion of any rent payable to the owner as the Department considers appropriate.

3

In this Article—

“hereditament in the social sector” means a hereditament which—
1. a
  is wholly owned by the Northern Ireland Housing Executive or such registered housing associations or other bodies as may be prescribed; and
2. b
  is not a hereditament of a prescribed description;
“registered”, in relation to a housing association, means registered in the register maintained under Part II of the Housing (Northern Ireland) Order 1992 (NI 15).

4

Regulations may provide—

a

for such references in this Order to capital value or to rateable capital value as may be prescribed to be construed as references to social sector value in relation to a hereditament in the social sector; and

b

for Articles 10 and 15(1)(b) to have effect subject to the regulations.

Recovery of rates from tenants and lodgers24

1

Without prejudice to Article 23, where the rates due from the person rated in respect of any hereditament are in arrear, the Department may serve on any person paying rent for that hereditament, or any part thereof, to the person from whom the arrears are due a notice stating the amount of those arrears of rates and requiring all future payments of rent (whether already accrued due or not) by the person paying rent to be made direct to the Department until those arrears are duly paid; and that notice shall operate to transfer to the Department the right to recover, receive and give a discharge for that rent.

2

In this Article, “rent” includes a payment made by a lodger.

Incidence of rates as between landlord and tenant25

The provisions of Schedule 8 shall have effect for regulating the incidence of rates as between landlord and tenant in the circumstances mentioned in that Schedule.

c

the amount of rent (if any) then due from him;

d

the name and address of the owner of the hereditament.

2

Where the Department has reason to believe that a person is receiving or is entitled to receive rent in respect of a hereditament in the capacity of agent or trustee for any other person, the Department may, for the purposes of this Order, serve a notice on him requiring him to state to the Department in writing, within a period and in the manner specified in the notice,—

a

the nature of that capacity;

b

the name and address of that other person;

c

such particulars of—

i

the rents paid or payable to him in that capacity,

ii

the hereditaments in respects of which the rents are payable, and

iii

his receipts and disbursements on account of such rents,

as are required by the notice.

F212A

If a hereditament to which Schedule 8A applies is unoccupied and the name and address of the person entitled to possession of it are unknown to the Department, the Department may, for the purposes of this Order, serve a notice on any relevant person requiring him to provide to the Department in writing, within a period and in the manner specified in the notice, such prescribed information in respect of that hereditament as is required by the notice and is within his knowledge or control.

2B

In paragraph (2A) “relevant person” means a district council or any person who the Department has reason to believe is or has been—

a

a person on whom a notice may be served under paragraph (1) or (2);

b

a person entitled to possession of the hereditament;

c

a person doing estate agency work (within the meaning of the Estate Agents Act 1979);

d

a statutory undertaker (within the meaning of the Planning (Northern Ireland) Order 1991 (NI 11)); or

e

a communications provider (within the meaning of the Communications Act 2003 (c. 21)) or a public telecommunications operator (within the meaning of the Telecommunications Act 1984 (c. 12)).

3

Where a notice is served on a person underF21 this Article he shall comply with the notice.

4

In this Article—

“hereditament” includes part of a hereditament;
“rent” includes a payment made by a lodger.

F22Powers of entry of persons authorised by Department26A

1

Subject to paragraph (2), any person authorised by the Department in writing in that behalf may, on production if required of his credentials, at any reasonable time enter any land for the purpose of gathering information regarding that or any other land for the purposes of this Order.

2

A power of entry under paragraph (1) shall only be exercisable in relation to hereditaments which are specified hereditaments within the meaning of Article 39A(3) (hereditaments other than dwelling-houses, etc.).

3

F985A

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 ofF97 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;
[F98 “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
1. a
  forms part of premises in which a business of providing services for motor vehicles is carried on, or
2. 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
3. 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
1. a
  household stores and other articles for domestic use; and
2. b
  light vehicles, whether mechanically-propelled or not.]

Art. 28 rep. by 1983 NI 14

Right to pay rates on dwellings by instalments29

F241

Subject to paragraph (1A) any person who is the occupier of a hereditament which is not a hereditament in respect of which the owner is rated under Article 20 or has entered into an agreement with the Department under Article 21 may by notice to the Department served in accordance with paragraph 1 of Schedule 9 elect to pay rates in respect of that hereditament by instalments in accordance with that Schedule; and, as from the date which under the said paragraph 1 is the effective date of that notice until, in pursuance of Article 30(3) or paragraph 6 of Schedule 9, that notice ceases to be in force, any rates for the year in which that date falls or any subsequent year which are charged on that person in respect of that hereditament shall be payable by instalments accordingly.]

F991A

Paragraph (1) shall not extend to a hereditament (not being a hereditament which is a dwelling-house or, though not a dwelling-house, is used partly for the purposes of a private dwelling) whose rateable value is less than such sum or is more than such other sum as the Department may by order subject to affirmative resolution prescribe.]

2

Subject to paragraph 6 of Schedule 9, where pursuant to paragraph (1) the rates charged on any person in respect of any hereditament are payable by instalments, those rates shall be recoverable only to the extent of each respectively of those instalments as and when it falls due.

Agreements for deferred payment of rates on dwellingsF2629A

1

Regulations may provide that the Department may enter into an agreement with the occupier of a hereditament for the payment of rates in respect of the capital value of the hereditament to be deferred, if—

a

he is the owner of the hereditament;

b

he has attained pensionable age or he is the surviving spouse or surviving civil partner of a person who has made an agreement in respect of the same hereditament;

c

the hereditament either is a dwelling-house or, though not a dwelling-house, is used partly for the purposes of a private dwelling; and

d

prescribed conditions are satisfied.

2

Regulations may contain such provision as the Department considers necessary or expedient for the purposes of this Article, including provision—

a

as to the terms of the agreement (including terms as to repayment, the payment of interest and other charges and as to the termination of the agreement and extending the period of the agreement);

b

for the amount outstanding under the agreement to be deemed to be a statutory charge (within the meaning of the Land Registration Act (Northern Ireland) 1970);

c

for an agreement to transfer the amount outstanding under an agreement made in respect of the same hereditament by the deceased spouse or civil partner of the occupier;

d

for the meaning of “owner” and “pensionable age” in paragraph (1).

Discount on rates on dwellings30

1

An allowance shall be granted in accordance with paragraph (2) to any person entitled to serve a notice under Article 29(1) in respect of a hereditament which either is a dwelling-house, or, though not a dwelling-house, is used partly for the purposes of a private dwelling whether or not he has in fact served such a notice, who pays the net amount due on account of a rate in respect of that hereditamentF25 in a single sum before such date as the Department may notify to him.

2

The allowance shall be by way of a discount ofF25 4 % on—

a

in the case of a dwelling-house, the amount payable on account of the rate; or

b

in the case of a hereditament which, though not a dwelling-house, is used partly for the purposes of a private dwelling, so much of the amount payable on account of the rate as is computed by reference to the domestic element of the rateable value of the hereditament.

F252A

The Department may by order direct that for the percentage mentioned in paragraph (2) there shall be substituted such other percentage as may be specified in the order.

2B

An order under paragraph (2A) shall be subject to affirmative resolution and shall have effect from the beginning of the year after that in which it is made.

3

If an allowance under this Article is made in respect of a hereditament in respect of which a notice under Article 29(1) is in force, that notice shall thereupon cease to be in force and, notwithstanding anything in Article 29(1), rates in respect of that hereditament shall cease to be payable in accordance with that Article, without prejudice, however, to the right to serve a fresh notice under Article 29(1) in accordance with paragraph 1 of Schedule 9.

4

In this Article “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.

F27Rate relief in respect of dwellings30A

1

Regulations may make a scheme (the “rate relief scheme”) providing that, in cases specified in the scheme, the amount which, apart from this Article, would be payable on account of a rate in respect of a dwelling-house shall for each year be reduced in accordance with the scheme.

2

Regulations may make such provision as the Department considers necessary or expedient for the purposes of this Article.

3

Regulations may include—

a

provision for purposes corresponding to those of any statutory provision which has any application in relation to housing benefit;

b

provision applying any such statutory provision with modifications;

c

provision creating offences and penalties.

4

Nothing in paragraph (3) shall affect the generality of paragraph (2).

C15

In this Article—

“housing benefit” means housing benefit provided by virtue of a scheme under section 122 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7);
“rate in respect of a dwelling-house” includes a rate in respect of the rateable capital value of a hereditament which is used partly for the purposes of a private dwelling;
“reduced” includes reduce to nothing.

appeal to the Valuation Tribunal;

c

the Department or any person aggrieved by a decision of the Valuation Tribunal on an appeal by virtue of sub-paragraph (b) as being erroneous on a point of law may require the Valuation Tribunal to state and sign a case for the Court of Appeal;

d

where an occupier of a hereditament has parental responsibility for another occupier of the hereditament, that other occupier need not occupy the hereditament as his only or principal residence.

6

In paragraph (5)(d) “parental responsibility” has the same meaning as in the Children (Northern Ireland) Order 1995 (NI 2).

F29Zero-carbon or low-carbon homesC230C

1

Regulations may provide that, if prescribed conditions are satisfied, the first occupier of a newly-constructed dwelling-house which is—

a

a low-carbon home; or

b

b

make transitional provision, or provide savings, in connection with the effect of paragraphs (2) and (3).

5

In this Article the following expressions shall have such meaning as may be prescribed—

“first occupier”,
“hereditament in the private rented sector”,
“low-carbon home”,
“newly-constructed”, and
“zero-carbon home”.

Regulations may provide that, in prescribed cases, the amount which, apart from this Article, would be payable in respect of a prescribed period on account of a rate in respect of a dwelling-house to which this Article applies shall be reduced by a prescribed sum.

2

This Article applies to a dwelling-house if—

a

prescribed measures to improve its energy efficiency have been taken to a prescribed standard; and

b

prescribed conditions are satisfied.

3

In this Article—

“dwelling-house” includes a hereditament which is used partly for the purposes of a private dwelling;
“energy efficiency” has the same meaning as in Article 30C(6);
“rate in respect of a dwelling-house”, in relation to a hereditament which is used partly for the purposes of a private dwelling, means a rate in respect of its rateable capital value.

5

Where a hereditament is one to which this Article applies during part only of a year, the reduction 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.

6

In this Article—

“the normal 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 the rate to be levied for that year in respect of that hereditament;
“prescribed recreation” means a recreation, whether conducted indoors or outdoors, which in the opinion of the Department demands an appreciable degree of physical effort and which is of a kind specified by the Department, after consultation with the Sports Council for Northern Ireland and with any association which appears to the Department to be representative of district councils, by an order made subject to affirmative resolution;
“use” in relation to a hereditament or any part of it means use by members of the club, society or other organisation for the purposes of which the hereditament is occupied or by other persons who under the rules of that club, society or organisation are permitted to use the hereditament or that part;

and for the purposes of this Article and Article 44(2A) an area provided as a parking place for vehicles of persons engaging in a prescribed recreation, and any part of a hereditament constructed or adapted for use by such persons (or by persons who have engaged or intend to engage in the recreation) as a bathroom or lavatory or for use wholly or mainly for the storage of their clothing or of equipment used for purposes of the recreation, shall be treated as used solely for the purposes of that recreation (notwithstanding that it is also used by other persons or that at particular times it is used by persons none of whom are engaging in such a recreation).]

Where the person entitled to a rebate under this Article is also entitled to a rebate underF37 the housing benefit scheme in respect of the same hereditament and period, that scheme shall have effect as if the rates chargeable in respect of the hereditament for that period were reduced by the amount of the rebate under this Article.]

F38Reduction of rates on former agricultural land, etc.31AA

1

Subject to paragraph (10), the amount which, apart from this Article, would be payable on account of a rate in respect of the net annual value of a hereditament to which this Article applies shall for each qualifying year be reduced by 50 per cent.

2

This Article applies to a hereditament which—

a

consists wholly or mainly of land or buildings which were for the qualifying period but are no longer agricultural land or buildings;

b

is occupied by a qualifying person;

c

has a net annual value not exceeding £7,000; and

d

is not used for the production of, or trade in, any agricultural products.

3

In this Article—

“agricultural land or buildings” means—
1. a
  agricultural land;
2. b
  agricultural buildings;
3. c
  livestock or poultry buildings;
“agricultural product” means any product listed in Annex I to the EEC Treaty;
“qualifying period” means at least 183 days (which need not be consecutive days) in the twelve months immediately preceding the commencement of Article 24 of the Rates (Amendment) (Northern Ireland) Order 2006;
“qualifying person” means, subject to paragraph (4),—
1. a
  the occupier during the qualifying period of the land or buildings mentioned in paragraph (2)(a); or
2. b
  a member of his family;
“qualifying year”, in relation to a hereditament, means so much of any year as includes any part of the period of 36 months beginning with the first day, not later than 31st March 2010, on which this Article applies to it.

a

the amount mentioned in paragraph (2)(c); or

b

the date mentioned in the definition of “qualifying year” in paragraph (3).

F100Rate rebates for certain hereditaments used by institutions for the disabled31B

1

Subject to the provisions of this Article, the Department shall grant to the person mentioned in paragraph (4) a rebate from the rates chargeable in respect of a hereditament to which this Article applies.

2

This Article applies to any hereditament which is used wholly or mainly for a qualifying purpose; and a hereditament is used for a qualifying purpose if it is used—

a

for one or more of the purposes specified in paragraph (3); or

b

for one or more of those purposes and for purposes ancillary thereto.

3

The said purposes are—

a

the provision of residential accommodation for the care of persons suffering from illness or the after-care of persons who have been suffering from illness;

b

the provision of facilities for training or keeping suitably occupied persons suffering from illness or persons who have been suffering from illness;

c

the provision of such accommodation or facilities as are mentioned in sub-paragraph (a) or (b) for disabled persons not falling within that sub-paragraph;

d

the provision of personal social services for disabled persons;

e

the provision of facilities under section 15 of the Disabled Persons (Employment) Act (Northern Ireland) 1945.

4

The person entitled to a rebate under this Article is the occupier of the hereditament.

5

6

Subject to paragraph (7), a rebate shall be granted for such period, being a year or part of a year, as the Department may determine (a “rebate period”).

7

8

No rebate shall be granted—

a

for any period before the coming into operation of this Article; or

b

except in such circumstances and to such extent as the Department may determine, for any period before the beginning of the year in which the application is made.

9

A rebate may be granted either by making a payment of the amount of the rebate or by reducing the rates payable by the occupier.

10

The amount of a rebate shall be—

a

in the case of a hereditament used wholly for a qualifying purpose, so much of the rates chargeable in respect of the hereditament for, or properly apportionable to, the rebate period;

b

in the case of a hereditament used mainly for a qualifying purpose, so much of the rates chargeable in respect of the relevant part of the hereditament for, or properly apportionable to, the rebate period as is referable to so much of the net annual value of the hereditament as is certified by the district valuer as apportioned by him to the part or parts of it used for that purpose.

11

An applicant for a rebate, who is aggrieved by any certificate issued by the district valuer under paragraph (10) may appeal to the Commissioner, and the provisions of Articles 51 to 54 shall, with the appropriate modifications, apply in relation to an appeal under this paragraph.

12

In this Article—

“building” includes any part of a building;
“care” without prejudice to paragraph (2)(b), does not include the provision of medical, surgical or dental treatment;
“illness” has the same meaning as in the Health and Personal Social Services (Northern Ireland) Order 1972.

F101General stores etc., in rural settlements31C

Schedule 9A (which provides for relief from rates for certain hereditaments in rural settlements) shall have effect.

Recovery of rates

Proceedings for recovery of rates32

1

Without prejudice to Article 9(2) or to any right of deduction or set-off, any sum due by a person to the Department on account of a rate leviable on him shall be recoverable, as a debt due to the Department, summarily or by action in the county court or the High Court.

2

The jurisdiction conferred on a court of summary jurisdiction or a county court by paragraph (1) may be exercised notwithstanding anything to the contrary in any transferred provision which imposes limitations on the jurisdiction of such a court by reference to an amount or balance claimed or to the amount of an account or the value of property.

3

Notwithstanding any other transferred provision, proceedings under this Article for the recovery from any person of a sum due by him on account of a rate in respect of any hereditament may be heard or determined by a court of summary jurisdiction, or the county court, having jurisdiction in the whole or any part of the petty sessions district, or the division, in which that person resides or in which the hereditament, or any part of it, is situated.

4

No proceedings for the recovery of any sum due to the Department on account of a rate shall be instituted except after the expiration of at least seven days from the date of service of the demand note on which the rate is levied; and an averment in the process that the demand note was served at least seven days prior to such proceedings being instituted shall be admissible in the proceedings as sufficient evidence of that fact.

5

A person authorised in writing by the Department to exercise functions under this paragraph may authorise the institution of and, although not a practising solicitor, institute, appear in and conduct on behalf of the Department proceedings in any court of summary jurisdiction for the recovery of any sum due to the Department on account of a rate; and any such proceedings which have been begun by one such person may be continued by another such person.

6

All or any of the sums due on account of rates from any one person may, whether or not they are due in respect of the same hereditament, be included in the same process, order or other document authorised or required by law to be issued, and every such document as aforesaid shall, as respects each such sum be construed as a separate document, and its invalidity as respects any one such sum shall not affect its validity as respects any other such sum.

7

In any proceedings for the recovery of a sum due to the Department on account of a rate no question shall be raised in respect of any matter in respect of which relief might have been obtained—

a

under Article 11 by means of an appeal against the rate; or

b

under Article 13(3) by means of an appeal as to the appropriate date for the taking effect of an alteration in the valuation list; or

c

under Article 31(4) by means of an appeal on a question arising under that Article; or

d

under Part III by means of—

i

an application for revision of the valuation list; or

ii

an appeal against the making or refusal of an alteration in the valuation list, or an application for the review of such an alteration.

8

For the purposes ofF39 Article 4 of the Limitation (Northern Ireland) Order 1989 andF40 Article 63(1) of the Magistrates' Courts (Northern Ireland) Order 1981 (debt, etc., proceedings not to be commenced after six years from date when cause of action accrued or arose), the cause of action for the recovery of a sum due on account of a rate of any year shall be deemed to have accrued or arisen on 1st April in that year, and for the purposes of this Order the said section 72(1) shall bind the Crown.

9

In this Article “process” includes a process underF40 Part VI of the Magistrates' Courts (Northern Ireland) Order 1981, a civil bill and a writ.

Limitation of liability of certain owners33

1

Where the Department claims to recover from any person as being the owner of a hereditament any sum due on account of a rate levied on him in respect of that hereditament, and that person proves that he—

a

is receiving the rent of the hereditament merely as agent or trustee for some other person; and

b

does not hold, and since the date on which the rate became due and payable has not held or received, on behalf of that other person sufficient money to discharge the whole demand of the Department;

his liability shall be limited to the total amount of the money which he holds or has held or received as aforesaid, unless a notice has been served on him under Article 26(2)F41 or (2A) and he has not complied with it.

2

Where a person to whom paragraph (1) applies has paid out of money held or received by him on behalf of the person for whom he acts as agent or trustee—

a

any sum to a district council in respect of expenses claimed by the council to be recoverable from him by it under any provision of the Public Health Acts (Northern Ireland) 1878 to 1967, or

b

any sum necessary to defray the cost of abating, in accordance with a notice served by a district council, a nuisance which is liable to be dealt with summarily in manner provided by those Acts and of executing such works and doing such things as may be necessary for that purpose,

that sum shall be deemed for the purposes of paragraph (1) not to have been held or received by him.

3

Without prejudice to any other provision of this Part, where the Department is, or would be, debarred by paragraph (1) from recovering the whole of any sum such as is there mentioned from an agent or trustee, the Department may recover the whole or any unpaid balance of that sum from the person on whose behalf the agent or trustee receives the rent as if it were arrears of rate payable by him.

F42Transitional rate relief33A

1

Where, in a new valuation list coming into force on 1st April in any year, any net annual value to be ascribed in that list to a specified hereditament is a different value from that ascribed to the hereditament in the list in force immediately before the coming into force of the new valuation list, the Department may, by order subject to negative resolution,—

a

provide for such provisions of this Order as may be specified in the order not to apply; and

b

provide—

i

for the amount of the sum chargeable in respect of rates due in respect of the hereditament to be such as is determined in accordance with rules specified in the order; or

ii

for any such difference in the net annual value to come into force in such proportion and over such period as may be specified in the order.

2

In this Article “specified hereditament” means a hereditament of such a class as may be specified in the order under paragraph (1).

F102Hardship relief33B

PART IIIVALUATION

The Valuation Office

The Commissioner, district valuers and the Valuation Office36

1

The head of the Department—

a

shall appoint an officer of the Department as the Commissioner of Valuation for Northern Ireland (in this Order referred to as “the Commissioner”); and

b

may appoint such an officer as a deputy to act in the stead of the Commissioner.

2

For the purposes of this Order, Northern Ireland shall be divided into such valuation districts as the Commissioner may determine, and, in respect of each such district, the Department shall appoint an officer of the Department as the district valuer.

3

With the approval of the Commissioner any district valuer may act in the stead of any other district valuer.

4

The Department shall continue to maintain the offices of the Commissioner known as the Valuation Office, and shall appoint such officers to the Valuation Office as the Department considers necessary for the purpose of assisting in the discharge of any functions of the Commissioner and of district valuers.

5

Without prejudice to the functions conferred on district valuers by this Order, the Commissioner shall supervise the officers appointed under paragraph (4), and district valuers, and may assign to them their functions.

Para. (6) rep. by 1982 NI 6

F80The Valuation Tribunal

Annotations:

Amendments (Textual)

F80

Art. 36A and the preceding cross heading inserted (23.11.2006 for certain purposes, otherwise 1.4.2007) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 29(1); S.R. 2006/464, art. 2(1), (4), Sch. 1

The Valuation Tribunal36A

1

There shall be a tribunal to be known as the Northern Ireland Valuation Tribunal which shall exercise the jurisdiction conferred on it by this Order or any other statutory provision.

2

In this Order “the Valuation Tribunal” means the Northern Ireland Valuation Tribunal.

3

Schedule 9B (which makes further provision about the Valuation Tribunal) shall have effect.

Valuations

Hereditaments37

1

Properties of the descriptions specified in Schedule 10 shall, except in so far as they are required by virtue of paragraph (2) not to be treated as hereditaments, be hereditaments for the purposes of this Order.

2

Subject to the supplementary provisions set out in column 3 of Schedule 11 in relation to any entry numbered in column 1 of that Schedule, the properties specified in column 2 of that Schedule in relation to that entry shall not be treated as hereditaments for the purposes of this Order.

3

a

value contiguous hereditaments in the occupation of one and the same occupier as a single hereditament, notwithstanding that they are held under different titles;

b

where a hereditament comprises two or more parts capable of separate occupation, although in the same occupation, value the several parts as separate hereditaments;

and where hereditaments or parts of a hereditament are valued as mentioned in sub-paragraph ( a) or ( b), they shall be treated as a single hereditament, or, as the case may require, as separate hereditaments, for all the other purposes of this Order.

Basis of valuation39

1

For the purposes of this Order every hereditament shall be valued upon an estimate of its net annual value.

2

Without prejudice to any other statutory provision, [F56but subject to Articles 39A and 39B,] Schedule 12 shall have effect for the purpose of providing for the manner in which the net annual value of a hereditament is to be, or may be, estimated, and the other provisions of that Schedule shall have effect.

3

Where any provision of Schedule 12 empowers the Department to make an order modifying any other provision of the Schedule or providing for the method by which the net annual value of any hereditament is to be determined, the order—

a

may contain such incidental, supplemental and transitional provisions as the Department considers necessary or expedient, including provisions modifying this Order;

b

shall be made only after consultation with any association which appears to the Department to be representative of district councils or, where the order affects only the district of a particular council, after consultation with the district council which appears to the Department to be concerned; and

c

shall be subject to affirmative resolution;

and an order providing for the method by which the net annual value of any hereditament is to be determined may provide for determining that value by the application of different methods of valuation to different parts of the hereditament.

Time by reference to which, and basis on which, valuations to be made for new valuation listF5739A

1

a

may modify or repeal any provision of this Order;

b

may contain such incidental, supplementary or consequential provisions as the Department considers necessary or expedient for the purposes of the Order;

c

shall be made only after consultation with holders of such licences or exemptions, associations of district councils and district councils as the Department considers appropriate; and

d

shall be subject to affirmative resolution,

4

In relation to any time before Article 8 of that Order of 1992 comes into operation, any requirement imposed by paragraph (3)(c) to consult with holders of licences or exemptions shall be construed as a requirement to consult with Northern Ireland Electricity.

shall be subject to affirmative resolution.

5

In this Article “authorised person” means the holder of a licence or an exemption under Part II of the Gas (Northern Ireland) Order 1996.

F104Rating of hereditaments occupied for the purpose of water supply or sewerage services39E

1

For the purposes of any valuation list the Department may, by order—

a

determine what property occupied for the purposes of water supply or sewerage services is to be treated as a single hereditament for the purposes of this Order;

b

determine the net annual value of the hereditament or make provision for the manner in which the net annual value is to be, or may be, determined;

c

make provision with respect to the apportionment of the aggregate amount of the net annual value determined under the order among the districts.

2

An order under paragraph (1)—

a

may modify or repeal any provision of this Order;

b

may contain such incidental, supplementary or consequential provisions as the Department considers necessary or expedient for the purposes of the order;

c

shall be made only after consultations with such associations of district councils and district councils as the Department considers appropriate; and

d

shall be subject to affirmative resolution;

and an order providing for determining the net annual value of any hereditament may provide for determining that value by the application of different methods of valuation to different parts of the hereditament.

Valuation lists

General provisions as to valuation lists40

1

The Commissioner shall maintain a list of hereditaments (in this Order referred to as a “valuation list”) prepared, and from time to time altered, by him in accordance with this Part.

2

Without prejudice to the provisions of this Part and subject to any other statutory provision, the following particulars shall be entered in a valuation list:—

a

the net annual value of every hereditament;

b

such other particulars as may be prescribed with respect to every hereditament; and

c

the total of net annual values of all hereditaments in each district.

3

A valuation list may be maintained by recording the particulars in question in such manner as the Department directs.

which is not established or conducted for profit; and

ii

whose main objects are charitable or are concerned with science, literature or the fine arts;

where the hereditament is used wholly or mainly for the purposes of those main objects;

e

any hereditament which is used wholly or mainly for purposes which are declared to be charitable by the Recreational Charities Act (Northern Ireland) 1958 [1958 c.16] ;

f

F61. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Sub-para. (g) rep. by 1994 NI 11

3

The hereditament shall be distinguished as exempt—

a

as to one-half of the extent (if any) to which it is used for such of the purposes mentioned in sub-paragraph ( a), ( b)(i) or (ii), ( c), ( d),F105 or (e) of paragraph (2) as are domestic purposes; and

b

as to the whole of the extent (if any) to which it is used for such of those purposes as are not domestic purposes;

and, where the hereditament is used otherwise than either wholly for the purposes mentioned in sub-paragraph ( a) or wholly for the purposes mentioned in sub-paragraph ( b), the net annual value of the hereditament shall be apportioned by the Commissioner or the district valuer between the use of the hereditament—

i
for the purposes mentioned in sub-paragraph (a) (if any);
ii
for the purposes mentioned in sub-paragraph (b) (if any);
ii
for other purposes (if any);

any particular person holding such an office,

have or has a residence from which to perform the duties of the office; or

b

in which (in right of that interest) accommodation is being held available to provide such a residence for such a person as is mentioned in sub-paragraph ( a);

shall be treated for the purposes of this Article as occupied by a charity and used wholly for charitable purposes which are also domestic purposes, whether or not it would be so treated apart from this provision.

C49

In this Article—

any reference to a body includes a reference to persons administring a trust; and any reference to a hereditament which is occupied by a body includes a reference to a hereditament which is occupied for the purposes of a body by trustees for the body or by a person charged with the administration of, or otherwise acting on behalf of the body;
“charity” means a body established for charitable purposes only;
“domestic purposes” means the purposes of providing living accommodation for one or more than one person who is a member or employee of a body by or on behalf of which the hereditament is occupied;
“employee” means a person employed under a contract of service;
Definition rep. by 1994 NI 11

and in paragraph (2)( a)F62 to (e) any reference to a hereditament of a description there mentioned includes a reference to a hereditament a distinct part of which is of that description.

10

F63. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

omitting, or altering the description of, any body.

5

Article 41(9) shall apply to any reference in this Article or Schedule 13A to a body or to a hereditament of a description mentioned in paragraph (2) as it applies to any reference to a body in that Article or to a hereditament of a description mentioned in paragraph (2)(a) to (e) of that Article.

6

Expressions used in paragraph (2)(b)(ii) and in the Licensing (Northern Ireland) Order 1996 (NI 22) have the same meaning in paragraph (2)(b)(ii) as in that Order.

Where part only of the hereditament is situated within an enterprise zone and the hereditament, though not a dwelling house, is used partly for the purposes of a private dwelling, the net annual value of the hereditament apportioned under paragraph (1C) to the part which is situated within the enterprise zone shall be further apportioned by the Commissioner or the district valuer between the use of that part of the hereditament for the purposes of a private dwelling and its use for other purposes.

1E

An apportionment under paragraph (1C) or (1D) shall be shown in the valuation list.

Para.(2) rep. by 1979 NI 4

Distinguishment in valuation list of industrial hereditaments and freight-transport hereditaments43

Where the Commissioner or the district valuer is satisfied that a hereditament is a hereditament of a description specified in paragraph 1 of Schedule 14, he shall distinguish the hereditament, or cause it to be distinguished, in the valuation list in accordance with the provisions of that Schedule; and, where by any provision of that Schedule the net annual value of such a hereditament is required to be apportioned, the apportionment shall be shown in the valuation list.

Other matters required or authorised to be entered in valuation list44

1

Where a hereditament is a dwelling-house it shall be shown as such in the valuation list.

2

Where a hereditament, though not a dwelling-house, is used partly for the purposes of a private dwelling, the net annual value of the hereditament shall be apportioned by the Commissioner or the district valuer between the use of the hereditament—

a

for the purposes of a private dwelling; and

b

for other purposes,

and the apportionment shall be shown in the valuation list.

F672A

Where a hereditament is one to which Article 31 applies—

a

if the hereditament is used solely for the purposes of a prescribed recreation (as defined by Article 31(6)), it shall be shown in the valuation list as so used;

b

if only one or more than one part (but not the whole) of the hereditament is so used, the net annual value of the hereditament shall be apportioned by the Commissioner or the district valuer between the part or parts of the hereditament used solely for the purposes of a prescribed recreation and the remainder of the hereditament, and—

i

if the amount apportioned to the part or parts of the hereditament used solely for the purposes of a prescribed recreation is less than 20 per cent. of the net annual value, the hereditament shall be shown in the valuation list as having no part of its net annual value apportioned to that part or these parts;

ii

if the amount so apportioned is 20 per cent. or more, but less than 50 per cent., of the net annual value, the apportionment shall be shown in the valuation list;

iii

if the amount so apportioned is 50 per cent. or more, but less than 80 per cent., of the net annual value, that amount shall be increased by 20 per cent. thereof (and the amount apportioned to the remainder of the hereditament shall be reduced accordingly) and the apportionment as so adjusted shall be shown in the valuation list;

iv

if the amount so apportioned is 80 per cent or more of the net annual value, the hereditament shall be shown in the valuation list as used solely for the purposes of a prescribed recreation.

Para. (3) rep by 1998 NI 22

New valuation lists45

F1071

A new valuation list containing each general revaluation shall be prepared by the Commissioner and issued on or before 31st December in such year as the Department may by order subject to affirmative resolution specify.]

2

A new valuation list shall come into force on 1st April next following the day on which the list was issued.

3

Regulations may, with respect to new valuation lists,—

a

prescribe the method of issuing the lists;

b

provide for the notices that are to be given in connection with the issue of the lists;

c

provide for the deposit in some suitable place, for record purposes, of certified copies of the lists.

4

Any reference in Articles 41 to 44 to the valuation list includes a reference to a new valuation list.

5

Where, after a new valuation list has been issued but before the date on which the list is to come into force, it appears to the district valuer that, by reason of a material change of circumstances which has occurred since the time of valuation, or it appears to the Commissioner that, by reason of any [F108 matter mentioned in Article 50(1)( a) or ( b)], the list needs to be altered in any respect in relation to any hereditament, the district valuer shall cause the list to be altered, or, as the case may be, the Commissioner shall alter the list accordingly before that date, and shall issue a certificate showing the alteration to—

a

the Department;

b

the district council; and

c

the occupier of the hereditament.

6

The omission from a new valuation list of any matter required by law to be included therein shall not of itself render anything contained in the list invalid.

7

The Department may by order make such incidental, consequential, transitional or supplemental provision as appears to the Department to be necessary or expedient in consequence of the coming into force of a new valuation list.

8

An order under paragraph (7) may contain provisions modifying or repealing any transferred provision, including such a provision contained in or made under this Order, a personal or local Act or Measure or an Act or Measure confirming a provisional order.

9

An order under paragraph (7) which contains provisions modifying or repealing any transferred provision contained in a public general Act or Measure shall be subject to affirmative resolution, and any other order made under that paragraph shall be subject to negative resolution.

10

The Commissioner may, before the issue of the new valuation list, make all such changes (by way of apportionment and otherwise) in the list as are necessary for bringing the entries in the list into conformity with any transferred provision as modified by the order.

Deposit and inspection of copies of valuation list46

1

When the Commissioner issues a new valuation list, he shall—

Revision of the valuation list, and alteration, by district valuer49

1

Subject to Article 50(3), where an application is served by any person on the district valuer for revision of the valuation list in relation to any hereditament, or where the district valuer, without such an application, considers that the valuation list ought to be revised in relation to any hereditament,—

a

he shall revise the list so far as it relates to that hereditament, or, if that hereditament is not already included in the list, he shall revise the list with a view to including it; and

b

if, in consequence of the revision, he considers that any alteration (whether, where an application has been made, it is the alteration applied for or some other) should be made in the list, he shall cause that alteration to be made.

2

Where the district valuer causes an alteration to be made in the valuation list under paragraph (1)( b), he shall serve certificates of the alteration on the persons mentioned in Article 56(8).

3

Where the district valuer, on completing a revision made following an application served on him under this Article, decides that no alteration should be made in the valuation list, he shall serve on the applicant notice of his decision.

4

The district valuer shall complete any revision made following an application served on him under this Article within the period of three months from the date on which he received the application, or within such further period or periods (none of which shall exceed three months) as he specifies in a notice, stating the reason for the delay, served by him on the applicant before the expiration of the immediately preceding period.

5

Where the date referred to in paragraph (4) falls before the first anniversary of the coming into force of a new valuation list, that paragraph shall have effect as if the first reference in it to three months were a reference to six months.

F78Transfer to the Commissioner of application under Article 4949A

1

The district valuer may, with the consent of the applicant, transfer to the Commissioner an application served on the district valuer under Article 49.

2

Where an application is transferred under this Article, the functions of the district valuer in relation to the application served on him shall be exercisable by the Commissioner.

Alteration in the valuation list by Commissioner50

1

The Commissioner may at any time—

a

make in the valuation list any alteration which is necessary—

i

to correct any clerical error in the list;

ii

in consequence of any alteration in a boundary that is made under the Boundary Survey (Ireland) Act 1854 [1854 c.17] , the Boundary Survey (Ireland) Act 1857 [1857 c.45] , the Boundary Survey (Ireland) Act 1859 [1859 c.8 (22&23 Vict.)] or the County Boundaries (Ireland) Act 1872 [1872 c.48] or under section 50 of the Local Government Act (Northern Ireland) 1972 [1972 c.9] ;

iii

to give effect to any apportionment made by himF70 under Article 40(4);

iv

to show the net annual value of the hereditamentsF109 occupied by a holder of a licence or an exemption under Part II of the Electricity (Northern Ireland) Order 1992 of the hereditaments treated as occupied by a gas undertaking which are mentioned in Part VII ofF109 Schedule 12, or of the hereditaments occupied by a dock authority which are mentioned in Part X of that Schedule;

Head (v) rep. by 1998 NI 22

b

alter the valuation list by deleting from it any hereditament which he is satisfied has ceased to exist.

2

Where the Commissioner alters the valuation list under paragraph (1)( a) or ( b), he shall serve certificates of the alteration on the persons mentioned in Article 56(8).

3

The district valuer shall not cause to be made in the valuation list any alteration such as is mentioned in paragraph (1)( a)(iii)F71 or (iv), but this Article shall not prejudice his power to cause to be made any alteration such as is mentioned in paragraph (1)( a)(i) or (ii) or ( b).

Appeal to Commissioner against alteration of, or decision not to alter, the valuation list, or review by Commissioner of certain alterations made by him in the list.51

1

[F110 Any person, other than the DepartmentF111 of the Environment or the Department of Finance and Personnel, who is aggrieved by an alteration which the district valuer has caused to be made in the valuation list, or any person who has served on the district valuer an application for revision of the valuation list and who is aggrieved by a decision of the district valuer not to cause the valuation list to be altered in consequence of the application] may, within twenty-eight days from the date of service on him of the certificate of the alteration, or, as the case may be, of the notice of the decision, appeal to the Commissioner against the alteration or decision.

2

Any person, other than the DepartmentF111 of the Environment or the Department of Finance and Personnel, who is aggrieved by an alteration made in the valuation list by the Commissioner under Article 50(1)( a)(i) or ( b) may, within twenty-eight days from the date of service on him of the certificate of the alteration, apply to the Commissioner for a review of the alteration; and in the succeeding provisions of this Order any reference to an appeal to the Commissioner includes a reference to an application to him for a review under this paragraph or, as the case may require, to such a review, and references to an appellant or to hearing or determining an appeal shall be construed accordingly.

3

An appeal to the Commissioner shall be instituted by a notice of appeal, signed by the appellant, stating—

a

the alteration desired or objected to;

b

the reasons for desiring or objecting to the alteration; and

c

where the appellant is not the owner, or is not the occupier, of the hereditament, the name and address of the owner, or, as the case may require, of the occupier or of both.

4

The appellant shall, within the period of twenty-eight days mentioned in paragraph (1) or (2) (whichever is applicable), serve a copy of the notice of appeal on—

a

the occupier of the hereditament to which the appeal relates, where not the appellant; and

b

the owner of the hereditament, where he is not the occupier or the appellant.

5

The appellant may, at any time before the Commissioner's decision on the appeal has been issued, abandon the appeal by serving a notice in that behalf on the Commissioner.

dismisses the appeal; or

b

makes in the valuation list in relation to the hereditament in question any alteration other than that desired by the appellant;

he shall serve notice of the dismissal or, as the case may require, a statement of his reasons for making that other alteration, on—

i
the appellant;
ii
the district council, where not the appellantF72 and if requested by the council to do so; and
iii
every other person on whom a copy of the notice of appeal was served who submitted comments or furnished evidence to the Commissioner in connection with the appeal.

Power of Commissioner to transfer appeal to Lands Tribunal53

1

Where an appeal is made to the Commissioner under Article 51 and the Commissioner is of the opinion that because of any difficulty arising or likely to arise in connection with, or in the course of determining, the appeal or for any other reason it is desirable that the appeal should be heard and determined by the Lands Tribunal, the Commissioner, with the consent of the President of the Lands Tribunal, may transfer the appeal to the Lands Tribunal.

2

Where an appeal is transferred to the Lands Tribunal under this Article,—

a

the Tribunal may exercise any power exercisable by it on an appeal under Article 54 and paragraph (2) of that Article shall apply as it applies on an appeal under that Article; and

b

subject to any agreement as to costs, the costs of the appeal shall be defrayed by the Department and any power to ask or apply for a review of the taxation of any such costs shall (without prejudice to its exercise by the other party to any such agreement) be exercisable by the Department.

Appeal to Lands Tribunal from decision of Commissioner54

1

Any person, other than the DepartmentF112 of the Environment or the Department of Finance and Personnel, who is aggrieved by the decision of the Commissioner on an appeal under Article 51 or by an alteration made by him in the valuation list in consequence of such a decision may appeal to the Lands Tribunal, and the Lands Tribunal may make any decision that the Commissioner might have made and, if any alteration in the valuation list is necessary to give effect to the decision, may direct that the valuation list be altered accordingly.

2

On an appeal under this Article, the valuation shown in the valuation list with respect to a hereditament shall be deemed to be correct until the contrary is shown.

F79Appeal from decision or direction of Valuation Tribunal54A

1

Any person who is aggrieved by any decision or direction of the Valuation Tribunal under Article 13(3) or 54(2) may, with the leave of—

a

the Lands Tribunal; or

b

the President of the Valuation Tribunal,

appeal to the Lands Tribunal.

2

For the purposes of paragraph (1), the Commissioner shall be treated as a person aggrieved by a decision or direction of the Valuation Tribunal under Article 13(3) relating to a determination made by the Department.

3

On an appeal under this Article the Lands Tribunal may—

a

make any decision that the Valuation Tribunal might have made;

b

if any alteration in a valuation list is necessary to give effect to the decision, direct that the list be altered accordingly;

c

remit the appeal or any matter arising on it to the Valuation Tribunal with such declarations or directions as the Lands Tribunal thinks proper.

4

The Valuation Tribunal shall have regard to any declarations and obey any directions under paragraph (3)(c).

5

On an appeal under this Article, any valuation shown in a valuation list with respect to a hereditament shall be deemed to be correct until the contrary is shown.

Review of revision of valuation list made while appeal pending55

1

When an appeal to the Lands Tribunal in relation to a hereditament is finally disposed of, the district valuer shall review any [F73 alteration in, or decision not to alter, a valuation list in relation to the hereditament or any revaluation of] the hereditament which was made—

a

subsequent to the date of the alteration in [F73 a valuation list], or the refusal to make such an alteration, which gave rise to the appeal; but

b

before the date on which the appeal was finally disposed of;

having regard to the decision on the appeal.

2

Where, on a review under paragraph (1), the district valuer is satisfied that any alteration should be made in [F73 a valuation list] in relation to the hereditament, he shall cause [F73 that valuation list] to be altered accordingly.

3

Where the district valuer causes [F73 a valuation list] to be altered under paragraph (2), he shall serve certificates of the alteration on the persons mentioned in Article 56(8); and where, on completing his review under paragraph (1), he decides that no alteration should be made in [F73 a valuation list], he shall serve notice of his decision on the occupier of the hereditament and the district council.

4

The occupier of the hereditament, or the district council, may appeal to the Commissioner against any alteration made in [F73 a valuation list] under paragraph (2), or any decision of the district valuer such as is referred to in paragraph (3), and the provisions of Articles 51 to 54 shall, with the appropriate modifications, apply in relation to an appeal under this paragraph.

Supplementary provisions as to alterations, etc.56

1

Every owner who is rated under Article 20 instead of the occupier, or who enters into an agreement with the Department under Article 21, in respect of any hereditaments shall, without prejudice to the rights of the occupier of any of those hereditaments, be treated for the purposes of the provisions of this Part relating to revisions, reviews and appeals as standing in the same position as the occupier.

2

F74Subject to paragraph (2A), where any premises are unoccupied, any reference in this Part to the occupier shall be construed as a reference to the owner of the premises, except that, where the owner is unknown and by virtue of section 24(2)( e) of the Interpretation Act (Northern Ireland) 1954 [1954 c.33] a notice addressed to the occupier has been served in accordance with that section, that notice shall be deemed to have been duly served on that owner.

F742A

Paragraph (2) shall not apply in relation to a hereditament in respect of which a person is chargeable to rates under Article 25A.

3

Any officer of a district council who is specifically or generally authorised in that behalf by the council may authorise the institution, carrying on or defence of any proceedings, or the taking of any step, in relation to a valuation list which the council is authorised or required to institute, carry on, defend or take.

4

Where, under any provision of this Part, any thing is authorised or required to be done by or in relation to any person other than the Department, the Commissioner or a district council, that thing may be done by or to any duly authorised agent of that person.

5

Any notice (including an application for a revision) required or authorised by this Part to be served on the Commissioner or the district valuer need not name the Commissioner or the district valuer but may describe him as the Commissioner or, as the case may require, as the district valuer for the valuation district in question, without further description.

6

Where, under any provision of this Part, the district valuer is required or authorised to cause any matter to be entered, or any alteration to be made, in the valuation list or in a new valuation list which has not yet come into force, the district valuer shall notify the Commissioner of that matter or alteration and the Commissioner shall prepare or alter the list accordingly.

7

Where an alteration in the valuation list is necessary to give effect to a decision of the Lands Tribunal on an appeal made or transferred to the Tribunal under this Part, the Commissioner shall—

a

whether upon the direction of the Tribunal or otherwise, make that alteration; and

b

serve a certificate of the alteration on the persons mentioned in paragraph (8).

8

The certificates of alterations in the valuation list mentioned in Articles 49(2), 50(2), 52(5), and 55(3) and in paragraph (7) shall be served on—

Sub-para. (a) rep. by 1998 NI 22

b

the district councilF75 if requested by the council to do so;

c

the person (if any) in consequence of whose application or appeal the alteration is made, where not the Department or the district council;

d

except where the alteration is made under Article 50(1)( a)(ii), (iii), (iv) or (v) or ( b), the occupier of the hereditament, where not the person mentioned in sub-paragraph ( c); and

e

where the alteration is made in consequence of an appeal, every other person on whom a copy of the notice of appeal was served who submitted comments or furnished evidence in connection with the appeal.

Duties of public bodies with respect to alterations in valuation listC657

1

If in the course of the exercise of its functions any F76relevant information comes to the notice of a public body , it shall be the duty of that body to inform the district valuer.

F772

In this Article—

“inform” includes, in relation to a public body, giving relevant information in the possession or control of that body;
“public body” means—
1. a
  a body established by or under a statutory provision; or
2. b
  a department of the Government of the United Kingdom;
“relevant information” means information which is relevant to a decision whether to alter a valuation list;
“valuation list” includes a valuation list which has been issued but which has not yet come into force.

Miscellaneous

Powers of entry of valuersC758

1

The Commissioner or any person authorised by him in writing in that behalf may, on production if required of his credentials, at any reasonable time enter any land for the purpose of the survey, valuation or examination of that or any other land.

2

A power of entry under paragraph (1) shall not be exercisable in relation to any land except—

a

with consent given by the occupier of the land or, if the land is not occupied, by the owner thereof; or

b

after at least twenty-four hours' notice of the intended entry has been served on the occupier or, if the land is not occupied, on the owner.

3

Where in the exercise of his powers under this Article a person enters any land, he shall ensure that the land is not left less secure by reason of the entry; and the Department shall make good or pay compensation for any damage to property caused by the person in exercising any power or failing to perform any duty under this Article.

4

Any question of disputed compensation under this Article shall be referred to and determined by the Lands Tribunal.

Power to call for returnsC859

1

Where a new valuation list is to be made, the Commissioner or the district valuer may serve a notice on the occupier, owner or lessee of any hereditament or premises or on any two or on all of them, requiring him or them to make a return, within a period and in the manner specified in the notice, containing such particulars as may be reasonably required for the purpose of enabling the list to be accurately prepared.

2

The district valuer may at any time in connection with an application which has been made for revision of the valuation list, or with a view to a revision of the list without an application, serve a notice on the occupier, owner or lessee of any hereditament or premises or on any two or on all of them requiring him or them to make a return, within a period and in the manner specified in the notice, containing such particulars as may be reasonably required for the purpose of enabling the district valuer to decide whether or not to make the revision or to cause any alteration to be made in the valuation list in consequence of the revision.

3

Where a notice is served on a person under paragraph (1) or (2), he shall comply with the notice.

PART IVGENERAL

OffencesC960

1

If any person on whom a notice has been served under Article 22(2),F81 26 or 59(1) or (2) fails without reasonable excuse to comply with the notice, he shall be guilty of an offence and shall be liable on summary conviction to a fine not exceedingF82 level 3 on the standard scale.

2

Where a person is convicted under paragraph (1) in respect of a failure to comply with a notice and the failure continues after the conviction, then, unless he has a reasonable excuse for the continuance of the failure, he shall be guilty of a further offence under paragraph (1) and shall be liable on summary conviction, in addition to the fine specified in that paragraph, to a fine not exceedingF82 level 1 on the standard scale for every day subsequent to the day on which he is first convicted of an offence under that paragraph on which the failure continues.

3

If any person in response to a notice under Article 22(2) orF81 26, or in a return made under Article 59(1) or (2), makes a statement which he knows to be false in a material particular or recklessly makes any statement which is false in a material particular, he shall be guilty of an offence and shall be liable on summary conviction to imprisonment for a term not exceeding three months or to a fine not exceedingF82 level 3 on the standard scale, or to both.

4

If any person, other than the occupier or owner of land, knowingly prevents any other person from doing on the land any act that the other person is authorised under ArticleF81 26A or 58 to do or obstructs the other person in doing any such act, he shall be guilty of an offence and shall be liable on summary conviction to a fine not exceedingF82 level 3 on the standard scale.

5

If any person, being the occupier or owner of land, knowingly prevents any other person from doing on the land any act that the other person is authorised under ArticleF81 26A or 58 to do or obstructs the other person in doing any such act, a court of summary jurisdiction on proof thereof may order him to permit to be done on the land that act and all such things as are reasonably necessary to enable the act to be done or as are incidental to the doing of it; and, if he fails to comply with the order, he shall be guilty of an offence and shall, for every day during which the failure continues, be liable on summary conviction to a fine not exceedingF82 level 1 on the standard scale.

Regulations61

1

Regulations may—

a

prescribe the form of any valuation list, certificate, application, statement, return, notice or other document whatsoever which is required or authorised to be used under or for the purposes of this Order;

b

substitute for any period mentioned in Article 12(1)( c), 13(1)( a)(ii), 49(4) or (5), or 51(1), (2) or (4) any other period; F83…

bb

F84. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

c

make provision with respect to the making of reviews under Article 55.

F1131A

3

In section 24(1) of the Interpretation Act (Northern Ireland) 1954 (service of documents), as it applies to the service by post of such a note, certificate, notice or process, the word “registering” shall be omitted.

Amendments, transitional provisions, construction of references, savings and repeals63

Para. (1), with Schedule 15, effects amendments

2

Schedule 16 (which largely re-enacts by reference to this Order transitional and saving provisions, and provisions for the construction of references, which were contained in provisions repealed by this Order) shall have effect.

Para.(3), with Schedule 17, effects repeals

4

In the application of section 29 of the Interpretation Act (Northern Ireland) 1954 to any repeal made by this Order, subsection (1) and paragraph ( a) of subsection (3) shall have effect as if the word “statutory”, wherever it occurs, were omitted.