Rates (Northern Ireland) Order 1977 PART IINTRODUCTORY1Title and commencement2General interpretation3Interpretation: definitions relating to agricultural land, agricultural buildings and livestock and poultry buildings, and to industrial, railway and freight-transport hereditaments4Interpretation: definition of “dwelling-house”, etc.5Interpretation: definition of “material change of circumstances”. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .PART IIRATINGMaking and levying of rates6Regional rate and district rate7Making of rates7AAdditional regional rate in respect of large retail hereditaments for the years ending on 31st March 2013, 31st March 2014 and 31st March 20158Time of making of, determination of amount of, and notification of, district rate9Levying of rates10Departures from valuation list in levying rates11Appeal against rateArt. 12 rep. by 1998 NI 22 13Effect of alteration in valuation list14Rating on basis of apportioned value in certain cases15Refund of overpayments15APayment of interest16Certificates and statements as to rates, etc.Rateable values17Rateable valuesLiability and assessment18Liability to be rated in respect of hereditaments19General provisions as to liability and assessment to rate20Rating of owners instead of occupiers in certain cases21Payment or collection of rates by owners by agreement22Provisions supplementary to Articles 20 and 2123Liability of occupier for rates unpaid by owner23ALiability to be rated in respect of hereditaments owned by the Housing Executive, etc.24Recovery of rates from tenants and lodgers25Incidence of rates as between landlord and tenant25ALiability to be rated in respect of certain unoccupied hereditaments25BNew buildings26Power of Department to require information as to ownership, etc., of hereditaments26APowers of entry of persons authorised by DepartmentSpecial reliefs in respect of dwellings27Reduction of regional rate on dwellingsArt. 28 rep. by 1983 NI 14 29Right to pay rates . . . by instalments29AAgreements for deferred payment of rates on dwellings30Discount on rates on dwellings30ARate relief in respect of dwellings30BDwellings occupied by persons under 18 and persons in education and training or leaving care30CZero-carbon or low-carbon homes30DEnergy efficiencySpecial reliefs in respect of certain other hereditaments[31Reduction of rates on certain hereditaments used for recreation[31ARate rebates for certain hereditaments with special facilities for persons with a disability31AAReduction of rates on former agricultural land, etc.31BRate rebates for certain hereditaments used by institutions for persons with a disability31CTemporary reduction of rates for specified hereditaments31DTemporary rebate for certain previously unoccupied hereditaments etc.Recovery of rates32Proceedings for recovery of rates33Limitation of liability of certain owners33ATransitional rate relief33BHardship reliefFinancial provisions34Payments to district councils on account of district rates35Product of ratePART IIIVALUATIONThe Valuation Office36The Commissioner, district valuers and the Valuation OfficeThe Valuation Tribunal36AThe Valuation TribunalValuations37Hereditaments37ACrown property38Valuations39Basis of valuation[39ATime by reference to which, and basis on which, valuations to be made for new NAV list39BAdjusted net annual value39CRating of electricity licence holders39DRating of gas licence holders, etc.39ERating of hereditaments occupied for the purpose of water supply or sewerage servicesValuation lists40General provisions as to valuation lists41Distinguishment in valuation list of hereditaments used for public, charitable or certain other purposes41ADistinguishment in NAV list of hereditaments occupied by certain bodies and used or made available for use for charitable purposes42Distinguishment in NAV list of certain other hereditaments exempted from rates43Distinguishment in NAV list of industrial hereditaments and freight-transport hereditaments44Other matters required or authorised to be entered in valuation list45New valuation lists46Access to valuation lists47Supply of copies of valuation lists, etc., and of information48Evidence of valuation lists, etc.Alteration in valuation list49Revision of . . . valuation list, and alteration, by district valuer49ATransfer to the Commissioner of application under Article 4950Alteration in . . . valuation list by Commissioner51Appeal to Commissioner against alteration of, or decision not to alter, . . . valuation list, or review by Commissioner of certain alterations made by him in . . . list.52Procedure on appeal to Commissioner53Power of Commissioner to transfer appeal to Lands Tribunal54Appeal from decision of Commissioner54AAppeal from decision or direction of Valuation Tribunal55Review of revision of valuation list made while appeal pending56Supplementary provisions as to alterations, etc.57Duties of public bodies with respect to alterations in valuation listMiscellaneous58Powers of entry of valuers59Power to require information for valuation list purposesPART IVGENERAL60Offences61Regulations62Service of documents63Amendments, transitional provisions, construction of references, savings and repealsSCHEDULESSCHEDULE 1DEFINITIONS OF “AGRICULTURAL LAND”, “AGRICULTURAL BUILDINGS” AND “LIVESTOCK OR POULTRY BUILDING”1In this Order, “agricultural land” (a) means any land used as arable, meadow or pasture...2(1) In this Order, “agricultural buildings” (a) means buildings occupied together with agricultural land and...3(1) In this Order, “livestock or poultry building” (a) means a building which— (i) is...4In determining for the purposes of this Schedule whether anything used in any way is...SCHEDULE 2DEFINITIONS RELATING TO INDUSTRIAL HEREDITAMENTS1In this Order— “factory”, subject to the provisions of this Schedule, has the meaning assigned...2For the purposes of this Order— Sub-para. (a) rep. by 1994 NI 112AFor the purposes of sub-paragraph (b) of the definition of “industrial hereditament” (a) a hereditament...3Where two or more properties within the same curtilage, or contiguous to one another are...SCHEDULE 3DEFINITIONS RELATING TO RAILWAY HEREDITAMENTSSCHEDULE 4DEFINITIONS RELATING TO FREIGHT-TRANSPORT HEREDITAMENTSSCHEDULE 5DEFINITION OF “DWELLING-HOUSE”, ETC.1In this Order— dwelling-house ” means, subject to paragraphs 2 to 5, a hereditament used...2(1) A hereditament which is wholly or mainly used in the course of a business...3A hereditament shall not be deemed to be used otherwise than wholly for the purposes...4(1) A hereditament shall not be deemed to be used otherwise than wholly for the...4ZA(1) A hereditament or part of a hereditament shall be deemed not to be used...4A. . . . . . . . . . . . . . ....5In paragraphs 1 to 4ZA (a) “business” includes— (i) any activity carried on by a...6(1) In this Order “ private garage ” means, subject to sub-paragraph (2), a hereditament...7(1) In this Order “ private storage premises ” means a hereditament which is used...8The Department may by regulations modify paragraphs 1 to 7.SCHEDULE 6DEFINITION OF “MATERIAL CHANGE OF CIRCUMSTANCES”. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1In this Order— “material change of circumstances” means a change of circumstances which consists of—...2. . . . . . . . . . . . . . ....SCHEDULE 7RATEABLE VALUES OF HEREDITAMENTSGeneral1Except as provided to the contrary in this Schedule— (a) the rateable net annual value...Hereditaments wholly exempt from rates2(1) Where a hereditament is distinguished in the NAV list as wholly exempt from rates...Hereditaments partially exempt from rates3(1) Where a hereditament is distinguished in the NAV list under Article 41 as partially...3AWhere— (a) only part of a hereditament is situated within an enterprise zone; and (b)...Industrial hereditaments (except fishing hereditaments) and freight-transport hereditaments4(1) This paragraph applies to industrial hereditaments .... 4A(1) This paragraph applies to freight-transport hereditaments. (2) Where a hereditament to which this paragraph...4B(1) Where a hereditament to which paragraph 4 or paragraph 4A applies is distinguished in...Para. 5 rep. by 1994 NI 11Para. 5 rep. by 1994 NI 11SCHEDULE 8INCIDENCE OF RATESOccupiers, generally, not to deduct rates from rent1Except as provided in this Order, the occupier of a hereditament shall not be entitled...Contracts or covenants for payment of rates2Without prejudice to the provisions of this Order with respect to the chargeability of persons...Incidence of rates in consequence of Article 203(1) Where the rates are payable by the owner under Article 20 in respect of...Deductions from inclusive rents in respect of rate exemption or relief4(1) Where— (a) a change in the law determining the rateable value of hereditaments of...Saving for existing rights5(1) Except as expressly provided in this Order, nothing in this Order, and no repeal...SCHEDULE 8AUNOCCUPIED HEREDITAMENTS1(1) This Schedule applies to a hereditament if— (a) it falls within a prescribed class;...2(1) The amount which, apart from this paragraph, would be payable on account of a...3(1) The following general provisions shall have effect with respect to the assessment of persons...4Where the name of any person liable to be rated under Article 25A is not...5(1) Article 31 (reduction of rates on certain hereditaments used for recreation) shall apply to...6(1) Article 31B (rate rebates for certain hereditaments used by institutions for persons with a...7(1) Article 41 (distinguishment in valuation list of hereditament used for public, charitable or certain...8(1) In relation to a hereditament in respect of which a person is chargeable to...9. . . . . . . . . . . . . . ....10(1) For the purposes of Article 25A, if (apart from this paragraph) a hereditament to...SCHEDULE 8BNEW BUILDINGS (COMPLETION DAYS)Completion notices1(1) If it appears to the Department that the work remaining to be done on...2(1) A completion notice shall— (a) specify the building to which it relates; and (b)...Determination of completion day3(1) If the person on whom a completion notice is served agrees in writing with...4(1) A person on whom a completion notice is served may, not later than twenty-eight...5Where a completion notice is not withdrawn and no appeal under paragraph 4 is brought...Appeals6(1) An appeal under paragraph 4 shall be instituted by a notice of appeal— (a)...7(1) Without prejudice to Article 53 as it applies by virtue of paragraph 8(1), where...8(1) Article 53 (power of Commissioner to transfer appeal to Lands Tribunal) shall, subject to...9(1) The appellant may appeal to the appropriate Tribunal from a decision of the Commissioner...Position pending appeal10(1) Where an appeal under paragraph 4 is brought against a completion notice, then in...Supplementary11(1) This paragraph applies in the case of a building to which work remains to...12(1) In this Schedule— “building” includes part of a building; and “completion notice” means a...SCHEDULE 9PAYMENT OF RATES . . . BY INSTALMENTS1Subject to paragraph 2, a notice by any person under Article 29(1) may be served—...2Where under paragraph 1 a notice under Article 29(1) would fall to be served at...3Where a notice under Article 29(1) in respect of any hereditament is duly served on...4The number of the instalments specified in any statement under paragraph 3— (a) if the...5The amounts specified in any statement under paragraph 3 for the instalments payable in the...6A notice under Article 29(1) shall cease to be in force— (a) if the person...SCHEDULE 9ARELIEF FROM RATES FOR GENERAL STORES ETC. IN RURAL SETTLEMENTSRural settlement listRural settlement list1The Department shall compile and maintain, in accordance with paragraph 2, a list (to bePreparation and maintenance of lists2The Department shall, throughout the period of 3 months preceding the beginning of the firstMandatory relief3For any period in a financial year where sub-paragraph (2) applies to a hereditament, theDiscretionary relief4The Department,Grant of mandatory or discretionary relief5No reduction or remission of the rates leviable in respect of a hereditament under paragraphSCHEDULE 9BVALUATION TRIBUNALIntroductory1(1) In this Schedule— rules ” means rules made under paragraph 7; the Tribunal ”...Members2(1) The Tribunal shall consist of the President and the other members of the Tribunal....3(1) Subject to sub-paragraph (3), the members of the Tribunal...Remuneration etc.4The Department of Justice may pay to the members of the Tribunal such remuneration and...Sittings5The Tribunal shall sit at such times and in such places as the President may...Tribunals6The jurisdiction of the Tribunal may be exercised by a single tribunal or by two...Rules7(1) The Lord Chancellor may make rules— (a) regulating the exercise of a right of...8Rules may include provision— (a) determining by which tribunal any appeal is to be determined...9Rules may include provision— (a) specifying the procedure to be followed for initiating an appeal...10Rules may include provision that, subject to any other provision of the rules, the Tribunal...11(1) Rules may include provision— (a) for requiring hearings of appeals to take place in...12Rules may include provision— (a) that where two or more members of a tribunal are...13Rules may include provision— (a) for the registration and proof of decisions and orders of...Directions14The President may, subject to rules, give directions about the practice and procedure of the...SCHEDULE 10HEREDITAMENTS1Land, as distinct from an estate in land or water.Entry 2 rep. by 1998 NI 22Entry 2 rep. by 1998 NI 223Profits à prendre other than a right of fowling, shooting, taking or killing game or...4Easements.5Tolls.6Railways.7Canals, navigations and rights of navigation.8Other rights over land except any right excluded from entry 3 .SCHEDULE 11PROPERTIES NOT TO BE TREATED AS HEREDITAMENTS1This entry applies only to land which is used solely for or in connection with...2In determining for the purposes of this entry whether land used for or in connection...1This entry applies only to buildings used solely for or in connection with salmon or...2In determining for the purpose of this entry whether buildings are used solely for or...1Any room or other part of a hereditament which has been added thereto or included...2Any structural feature of, or alterations or improvements to, a hereditament (not being the addition...3Any property which is intended to be occupied and used solely for the purpose of...1Where, solely for the purpose of affording air-raid protection,— (a) there has been added to...2Any room or other part of a hereditament such as is referred to in paragraph...3This entry shall, in relation to a hereditament forming part of a building, have effect...4In this entry, “purpose of affording air-raid protection” includes instruction and training in connection with...5This entry shall not have effect unless and until the Civil Defence Acts (within the...1This entry applies to any park, recreation or pleasure ground, open space or public walk—...2In determining for the purposes of this entry whether use is unrestricted no account shall...SCHEDULE 12BASIS OF VALUATIONPART IGENERAL RULE1Subject to the provisions of this Schedule, for the purposes of this Order the net...2(1) Subject to sub-paragraph (2), in estimating the net annual value of a hereditament for...3. . . . . . . . . . . . . . ....3A(1) In estimating the net annual value or capital value of a relevant hereditament during...4Where the net annual value of a hereditament is fixed, wholly or partly, having regard...5Regulations may provide that in applying paragraphs 1 to 4 in relation to a hereditament...6Regulations may— (a) provide that in arriving at a net annual value under paragraph 1...Capital value – general rule7(1) Subject to the provisions of this Schedule, for the purposes of this Order the...Capital value – the assumptions8In this paragraph and paragraphs 9 to 15— development ” has the meaning given by...9The sale is with vacant possession.10The estate sold is the fee simple absolute or, in the case of a flat,...11The hereditament is sold free from any rentcharge or other incumbrance.12(1) The hereditament is in an average state of internal repair and fit out, having...13The hereditament has no development value other than value attributable to permitted development.14(1) A hereditament falling (or deemed to fall) within any sub-paragraph of Article 39(1A) will...15(1) There has been no relevant contravention of— (a) any statutory provision; or (b) any...Hereditaments used partly for the purposes of a private dwelling16(1) This paragraph applies where a hereditament is required to be valued upon an estimate...PART IASPORTING RIGHTS1(1) This paragraph applies where— (a) a hereditament consists wholly or in part of land...PART IIFARMHOUSES1The net annual value of a house occupied in connection with agricultural land [ or...2The capital value of a house occupied and used as mentioned in paragraph 1 shall...PART IIIHEREDITAMENTS CONTAINING PLANT OR MACHINERYGeneral exclusion of plant and machinery from valuation1Subject to the provisions of this Part, in estimating the net annual value of any...Kinds of plant and machinery to be included in valuation2Where there is in or on a hereditament any plant or machinery which is of...Classes of plant and machinery3The classes of plant and machinery referred to in paragraph 2 are—Plant and machinery (except to the extent that plant and machinery has microgeneration capacity and...Plant and machinery (except to the extent that plant and machinery has microgeneration capacity and...In this Class: (a) “transformer” means any plant which changes the pressure or frequency or...In this Class: (a) “transformer” means any plant which changes the pressure or frequency or...Except to the extent that plant or machinery has microgeneration capacity, plant and machinery specified...Except to the extent that plant or machinery has microgeneration capacity, plant and machinery specified...In this Class “services” means heating, cooling, ventilating, lighting, draining or supplying of water and...In this Class “services” means heating, cooling, ventilating, lighting, draining or supplying of water and...1Any of the following plant and machinery which is used or intended to be used...2Any of the following plant and machinery which is used or intended to be used...Except to the extent that they have microgeneration capacity, the following items— (a) railway and...Except to the extent that they have microgeneration capacity, the following items— (a) railway and...In this paragraph— “premises” means any hereditament which is used, or intended to be used,...In this paragraph— “premises” means any hereditament which is used, or intended to be used,...In this paragraph— “relevant equipment” means— foundations, supports, settings, chambers, manholes, pipe gantries, pipe bridges,...In this paragraph— “relevant equipment” means— foundations, supports, settings, chambers, manholes, pipe gantries, pipe bridges,...Blast furnaces. Bridges, tunnels, tunnel linings, tunnel supports and viaducts. Bunds. Chimneys and flues. Coking...Blast furnaces. Bridges, tunnels, tunnel linings, tunnel supports and viaducts. Bunds. Chimneys and flues. Coking...Accelerators Acid concentrators. Bins and hoppers. Boilers. Bunkers. Burners, converters, furnaces, kilns, stoves and ovens....Accelerators Acid concentrators. Bins and hoppers. Boilers. Bunkers. Burners, converters, furnaces, kilns, stoves and ovens....Power to modify classes of plant and machinery4The Department may by order modify any provision of this Part .Information about plant and machinery included in valuation5The district valuer shall, on being so required in writing by the occupier of ,...Para. 6 rep. by 1996 NI 25Para. 6 rep. by 1996 NI 25PART IVRAILWAYS1. . . . . . . . . . . . . . ....2. . . . . . . . . . . . . . ....3. . . . . . . . . . . . . . ....4. . . . . . . . . . . . . . ....5. . . . . . . . . . . . . . ....PART VLAND USED FOR EXHIBITING ADVERTISEMENTS1Where a right to use land for the purpose of exhibiting advertisements is a separate...2Where any land is used temporarily or permanently for the exhibition of advertisements or for...3Where any land is used temporarily or permanently— (a) for the exhibition of advertisements; or...4In this Part “structure”, without prejudice to the generality of its meaning, includes a hoarding,...Part VI rep. by SR 1997/118Parts VII, VIII rep. by 1996 NI 2PART IXMINES AND QUARRIES1This Part applies to any hereditament which consists of or includes a mine (which for...2The net annual value of a hereditament to which this Part applies shall be its...3The Department may by order— (a) provide that paragraph 2 is to cease to have...PART XDOCKS1. . . . . . . . . . . . . . ....2. . . . . . . . . . . . . . ....3. . . . . . . . . . . . . . ....4. . . . . . . . . . . . . . ....5. . . . . . . . . . . . . . ....6. . . . . . . . . . . . . . ....7. . . . . . . . . . . . . . ....8. . . . . . . . . . . . . . ....PART XICANALS1This Part applies to any hereditament consisting of property occupied for purposes of a canal...2The Department may by order— (a) specify the kinds of property to which this Part...Part XII rep. by 1984 c. 12PART XIIICARAVAN SITES1(1) This Part applies to caravan sites having an area of not less than 335...2(1) Where in a caravan site pitches for leisure caravans are separately occupied by persons...3(1) Where an alteration is made in the NAV list in consequence of this Part,...SCHEDULE 13HEREDITAMENTS EXCLUDED FROM EXEMPTIONOccupying bodiesSCHEDULE 13ALISTED BODIES FOR PURPOSES OF ARTICLE 41AAncient Order of HiberniansAncient Order of HiberniansApprentice Boys of DerryApprentice Boys of DerryGrand Lodge of Freemasons of IrelandGrand Lodge of Freemasons of IrelandGrand Orange Lodge of IrelandGrand Orange Lodge of IrelandIndependent Loyal Orange InstitutionIndependent Loyal Orange InstitutionOrder of the Knights of St. ColumbanusOrder of the Knights of St. ColumbanusRoyal Antediluvian Order of BuffaloesRoyal Antediluvian Order of BuffaloesRoyal Black Institution.Royal Black Institution.SCHEDULE 14DISTINGUISHMENT OF INDUSTRIAL HEREDITAMENTS AND FREIGHT-TRANSPORT HEREDITAMENTS1This Schedule applies to—industrial hereditaments;freight-transport hereditaments.2In the NAV list, every industrial hereditament occupied and used either wholly or partly for3In the NAV list, every freight-transport hereditament which is occupied and used either wholly orSchedule 15—AmendmentsSCHEDULE 16TRANSITIONAL PROVISIONS, ETC.PART ITRANSITIONAL PROVISIONSInterpretation1. . . . . . . . . . . . . . ....Certificate and statement as to rates, etc.2. . . . . . . . . . . . . . ....Paras.3‐7 spent; subsequently repealed (1.4.2007) by Rates (Amendment) (Northern Ireland) Order 2006 ( S.I. 2006/2954...Paras.3‐7 spent; subsequently repealed (1.4.2007) by Rates (Amendment) (Northern Ireland) Order 2006 ( S.I. 2006/2954...Commissioner of Valuation and Boundary Surveyor8The officer who, immediately before the commencement of this Order, was deemed to have been,...Review of revision of valuation list made while appeal pending9. . . . . . . . . . . . . . ....Paras.10, 11 spent; subsequently repealed (1.4.2007) by Rates (Amendment) (Northern Ireland) Order 2006 ( S.I....Paras.10, 11 spent; subsequently repealed (1.4.2007) by Rates (Amendment) (Northern Ireland) Order 2006 ( S.I....Rate rebates12. . . . . . . . . . . . . . ....Charity shops13. . . . . . . . . . . . . . ....Reduction of regional rate on dwellings14. . . . . . . . . . . . . . ....PART IICONSTRUCTION OF REFERENCES1Subject to the provisions of this Order, all transferred provisions relating to rates which were...2References in any transferred provision or other document to any rate which is a rate...3References in any transferred provision or other document to rating authorities in connection with the...4References in any transferred provision or other document to a hereditament, in connection with rates...5References in any transferred provision or other document to the valuation lists or the revised...6References in any transferred provision or other document, in connection with the valuation lists, to...7(1) Where the net annual value of any agricultural land, agricultural building or livestock or...8A reference in any transferred provision or other document to the officer to whom the...PART IIISAVINGSPrinciples of valuation1Subject to the variations provided for in the 1972 Order and this Order, the principles...The Commissioner, Deputy Commissioner and district valuers2(1) A person shall not be disqualified to act as Commissioner, Deputy Commissioner or district...Errors in making valuations, etc.3(1) A rate or the levying of a rate shall not be affected by reason...Demand notes, etc.4(1) A demand note, certificate or other document which purports to be made in pursuance...Half-rents5The repeal by the 1972 Order of section 7 of the Valuation Acts Amendment Act...Para. 6 rep. by 1978 NI 20Para. 6 rep. by 1978 NI 20Covenants, etc., in leases7The repeal by the 1972 Order of section 13 of the Revaluation (Consequential Provisions) Act...Rates payable by tenants under housing schemes8The repeal by the 1972 Order of section 14 of the Revaluation (Consequential Provisions) Act...Schedule 17—RepealsStatutory Instruments1977 No. 2157 (N.I. 28)Rates (Northern Ireland) Order 1977 F1[21st December 1977]