Rates (Northern Ireland) Order 1977

Valuation lists N.I.

General provisions as to valuation lists N.I.

40.—(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.

(4) Subject to any other statutory provision, where a hereditament is situated partly in one district and partly in another or others, the Commissioner may treat the hereditament in a valuation list as if it were wholly situated in either or any of those districts or may apportion the net annual value of the hereditament between the several districts.

(5) Subject to any alteration duly made under this Part, every valuation list shall remain in force until it is superseded by a new valuation list.

(6) No alteration shall be made in a valuation list except by the Commissioner in accordance with the provisions of this Order or to give effect to an order of a court of competent jurisdiction.

(7) Subject to paragraph (8), the valuation list in accordance with which, under Article 6(3)( b), any rate falls or fell to be made, shall be conclusive evidence for the purposes of the making and levying of that rate of the values of the several hereditaments included in the list, and, where any such values are apportioned in the list between different parts or uses of the hereditament, of the respective apportioned values.

(8) Without prejudice to Article 6(3)( b)(i), as respects any period during which, under this Order, an alteration in the valuation list referred to in paragraph (7) has or is deemed to have had effect, the reference in paragraph (7) to that list shall be construed as a reference to that list as so altered.

Distinguishment in valuation list of hereditaments used for public, charitable or certain other purposes N.I.

41.—F1 (1) Subject to the provisions of this Article, where the Commissioner or the district valuer is satisfied that a hereditament is a hereditament of a description mentioned in paragraph (2), he shall distinguish the hereditament, or cause it to be distinguished, in the valuation list as exempt from rates in accordance with paragraph (3).

(2) The hereditaments referred to in paragraph (1) are—

(a) any hereditament which is altogether of a public nature and is occupied and used for purposes of the public service;

(b) any hereditament which consists of either or both of the following—

(i) a church, chapel or similar building occupied by a religious body and used for purposes of public religious worship;

(ii) a church hall, chapel hall or similar building occupied by a religious body and used for purposes connected with that body or for purposes of any charity;

together, in either case, with buildings ancillary thereto;

(c) any hereditament, other than a hereditament to which sub-paragraph ( b) applies, which—

(i) is occupied by a charity; and

(ii) is used wholly or mainly for charitable purposes (whether of that charity or of that and other charities);

(d) any hereditament, other than a hereditament to which sub-paragraph ( b) applies, which is occupied by a body—

(i) 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] ;

F2 [(f) any hereditament, other than a hereditament to which sub-paragraph ( e) applies,—

(i) which is occupied by a body that is not established or conducted for profit; and

(ii) which is used, either by the occupying body or by some other person (whether that body or person is a charity or not), to an extent of not less than 10 per cent. for purposes which are declared by the Recreational Charities Act (Northern Ireland) 1958 to be charitable; and

(iii) which is made available by the occupying body for that use—

(aa) where the use is by that body, subject to charges, if any, not more than necessary to defray reasonable expenses actually incurred by the body by reason of that use, or

(bb) where the use is not by that body, for a consideration, if any, not more than necessary to defray such expenses;]

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), [F3 ( e),[F4 or (f)]] 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);

and the apportionment shall be shown in the valuation list.

(4) Subject to paragraph (5), any use (whether by way of letting or otherwise) for profit shall not be treated as a use for the purposes mentioned in sub-paragraph ( a), ( b)(i) or (ii), ( c), ( d), [F3 ( e),[F4 or (f)]] of paragraph (2), unless it directly facilitates the carrying out of those purposes.

(5) Notwithstanding anything in paragraph (4) and without prejudice to the generality of paragraph (2)( c)(ii), a hereditament shall be treated as used for charitable purposes to the extent that it is used for the sale of goods donated to a charity, so long as the proceeds of sale (after any deduction of expenses) are applied for the purposes of a charity.

(6) This Article does not apply to—

(a) a hereditament which is occupied for the purposes of a public utility undertaking; or

(b) a hereditament which—

(i) is occupied by a body specified in Schedule 13; or

(ii) if hereditaments of any description are included in that Schedule, is a hereditament of that description.

(7) The Department may, by order made subject to affirmative resolution amend Schedule 13 by—

(a) including hereditaments of any description;

(b) adding or omitting any body or any description of hereditaments;

(c) altering the description of any body or hereditament.

(8) A hereditament, or a distinct part of a hereditament, an interest in which belongs to, or to trustees for, a religious body and—

(a) in which (in right of that interest)—

(i) the persons from time to time holding any full-time office as clergyman or minister of any religious denomination, or

(ii) 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.

(9) 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) [F3 to[F4 (f)]] 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.

F2 [(10) In accordance with sub-paragraph ( f) of paragraph (2), in paragraphs (3), (4) and (5) as they apply in relation to a hereditament such as is mentioned in that sub-paragraph any reference to use of a hereditament is a reference to its use either by the occupying body or by some other person; and any calculation for any year of the extent of use of such a hereditament for the purposes mentioned in head (ii) of that sub-paragraph, and any apportionment for any year of its net annual value between uses in pursuance of paragraph (3), shall be made on the basis of comparing—

(a) the number of sessions actually devoted to use for such purposes in that year, with

(b) the total number of sessions that might reasonably be regarded as available for all active uses in that year (that is to say, for use for the purposes mentioned in paragraph (2)( f)(ii) or for meetings, functions or other activities),

“session” for this purpose meaning a continuous period of two hours or more but less than six hours (a continuous period of six hours or more but less than ten being treated as two sessions, one of ten hours or more but less than fourteen being treated as three sessions and similarly for any longer period) during which on any occasion the hereditament, or where different parts of the hereditament are capable of being used concurrently for different purposes, each such part, is used or, as the case may be, is available for use as aforesaid; and in calculating for the purposes of sub-paragraph ( b) the total number of sessions that might reasonably be regarded as available for all active uses regard shall be had to all the circumstances and in particular to the location of the hereditament and the actual or potential demand in the neighbourhood for activities for which the hereditament is or might reasonably be made suitable.]

F1 1980 c.17

F2 1979 NI 4

F3 1979 NI 4

F4 1994 NI 11

Valid from 01/04/2006

Distinguishment in valuation list of hereditaments occupied by certain bodies and used or made available for use for charitable purposes N.I.

[F5 41A.— (1) There shall be distinguished in the valuation list as wholly exempt from rates any hereditament to which paragraph (2) applies which is occupied by a body which is not established or conducted for profit if the body is—

(a) listed in Schedule 13A; or

(b) a member of, or affiliated to, a body listed in Schedule 13A.

(2) This paragraph applies to a hereditament—

(a) which the Commissioner or the district valuer is satisfied is to a substantial extent used or made available for use for purposes which are declared by the Recreational Charities Act (Northern Ireland) 1958 (c. 16) to be charitable or are otherwise charitable—

(i) where the use is by the occupying body, subject to charges, if any, not more than necessary to defray reasonable expenses actually incurred by the body by reason of that use; or

(ii) where the use is not by that body, for a consideration, if any, not more than necessary to defray such expenses; and

(b) which is not a hereditament—

(i) to which Article 31 (reduction of rates on certain hereditaments used for recreation) or Article 41(2)(e) (exemption for recreational charities) applies; or

(ii) on which a person may under a licence (other than an occasional licence) or a protection order sell intoxicating liquor by retail; or

(iii) in respect of which a club is registered under the Registration of Clubs (Northern Ireland) Order 1996 (NI 23).

(3) Schedule 13A (listed bodies for purposes of this Article) shall have effect.

(4) The Department may by order made subject to affirmative resolution amend Schedule 13A by—

(a) adding any body which is not established or conducted for profit;

(b) 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.]

F5 Art. 41A inserted (1.4.2006) by Rates (Capital Values, etc.) (Northern Ireland) Order 2006 (S.I. 2006/611 (N.I. 4)), arts. 1(3), 11(1); S.R. 2006/146, art. 2

Modifications etc. (not altering text)

C1 Art. 41A(1) excluded (1.4.2006) by Rates (Capital Values, etc.) (Northern Ireland) Order 2006 (S.I. 2006/611 (N.I. 4)), arts. 1(3), 12(2); S.R. 2006/146, art. 2

Art. 41A(1) excluded (1.4.2006) by Rates (Capital Values, etc.) (Northern Ireland) Order 2006 (S.I. 2006/611 (N.I. 4)), arts. 1(3), 12(3); S.R. 2006/146, art. 2

Art. 41A(1) excluded (1.4.2006) by Rates (Capital Values, etc.) (Northern Ireland) Order 2006 (S.I. 2006/611 (N.I. 4)), arts. 1(3), 12(4); S.R. 2006/146, art. 2

Distinguishment in valuation list of certain other hereditaments exempted from rates N.I.

42.—(1) There shall be distinguished in the valuation list as wholly exempt from rates—

(a) any hereditament used or occupied by the[F6 Foyle, Carlingford and Irish Lights Commission] in respect of which that Commission is, under section 12(2) of the Foyle Fisheries Act (Northern Ireland) 1952 [1952 c.5] , exempt from liability for rates; F7 and

F7 (b) any hereditament in respect of which a person is, under section 22(3) of that Act, exempt from liability for rates by reason of his being liable to pay fishery rate in respect of that hereditament under that Act.

[F8 (1A) There shall be distinguished in the valuation list as exempt from rates in accordance with paragraph (1B) any hereditament which—

(a) is situated, or part of which is situated, in an enterprise zone; and

(b) is not—

(i) a dwelling-house, or a private garage or private storage premises (within the meaning of Article 27);

(ii) occupied by a body specified in Schedule 13; or

(iii) occupied for the purposes of a public utility undertaking.

(1B) The hereditament shall be distinguished as exempt as follows, namely—

(a) where it is situated wholly within an enterprise zone, it shall, subject to sub-paragraph (c), be distinguished as wholly exempt;

(b) where part only of it is situated within an enterprise zone, it shall, subject to sub-paragraph (c), be distinguished as exempt as to the whole of the extent to which it is so situated;

(c) where, though not a dwelling-house, it is used partly for the purposes of a private dwelling, it shall be distinguished as exempt in accordance with sub-paragraph (a) or (b) only to the extent to which it is used for other purposes.

(1C) Where part only of the hereditament is situated within an enterprise zone, the net annual value of the hereditament shall be apportioned by the Commissioner or the district valuer between the part which is situated within the enterprise zone and the part which is not.

(1D) 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

F6 2004 NI 4

F7 2004 NI 4

F8 1983 NI 7

Distinguishment in valuation list of industrial hereditaments and freight-transport hereditaments N.I.

43.  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 list N.I.

44.—(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.

F9 [(2A) 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

F9 1979 NI 4

New valuation lists N.I.

45.—F10 [(1) 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 [F11 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.

F10 Art 45(1) substituted by 1981 NI 13 art. 8

F11 1979 NI 4

Deposit and inspection of copies of valuation list N.I.

46.—(1) When the Commissioner issues a new valuation list, he shall—

(a) send to the Department such number of certified copies of the list as the Department directs; and

(b) send to each district council a certified copy of so much of the list as relates to hereditaments in the district of that council.

(2) When the Department—

(a) receives copies of any valuation list under paragraph (1)( a); or

(b) receives any certificates of an alteration in the list under the succeeding provisions of this Order,

it shall deposit at one or more than one place in each such area as the Department thinks fit a copy of the list and one of each of those certificates, or a copy of so much of the list and one of each such certificate as relates to hereditaments in that area; and when a district council receives a copy of any part of a valuation list under paragraph (1)( b) or any such certificate as aforesaid, it shall deposit that copy or certificate at its offices.

(3) When the Department or a district council deposits a copy of a valuation list or any part of such a list under paragraph (2), it shall take such steps as it considers most suitable for giving notice of the deposit and of the rights of persons to inspect the list or that part and any certificates which may be deposited as mentioned in paragraph (2).

(4) The copies of, or any part of, a valuation list, and any certificates, deposited by the Department or a district council under paragraph (2) shall be open to public inspection without charge at any reasonable time.

(5) At any time when, under paragraph (4), a copy of any valuation list or part of such a list, or any certificate, is open to public inspection, members of the public may take copies of, or any part of, it.

Supply of copies of valuation lists, etc., and of information N.I.

47.—(1) The Commissioner may supply to any court, tribunal, government department, district council or person copies or certified copies of, or of any part of,—

(a) any valuation list [F12 or any map or plan relating thereto]; and

(b) any application, notice or certificate with respect to any revision of, or alteration in, a valuation list.

(2) The Commissioner shall afford to any officer having statutory functions which require that officer to ascertain the yearly value, rateable value or net annual value of any premises, such facilities for obtaining information as to those values as may be reasonably required in order to enable that officer to perform those functions.

(3) The Department may require the Commissioner to make charges, in accordance with a table of fees approved by the Department, for any copy of a list or document, or part of a list or document, supplied under paragraph (1).

[F12 (4) In this Article any reference to a valuation list includes such a list prepared under the Rates (Northern Ireland) Order 1972 [1972 NI 16] or the transferred provisions repealed by it.]

F12 1979 NI 4

Evidence of valuation lists, etc. N.I.

48.  Until the contrary is proved—

(a) a certified copy of, or of any part of, any valuation list, or of any document such as is mentioned in Article 47(1)( b), shall be taken to be a true copy of the list, or part of the list, or document in question; and

(b) a document purporting to be such a copy as is mentioned in paragraph ( a) shall be deemed to be such a copy.