Article 17.
1. Except as provided to the contrary in this Schedule, the rateable value of any hereditament shall be its net annual value.
2. Where a hereditament is distinguished in the valuation list as wholly exempt from rates, its rateable value shall be nil.
3.—[F1(1)] Where a hereditament is distinguished in the valuation list under Article 41 as partially exempt from rates, its rateable value shall be the aggregate of—
(a)one-half of so much of its net annual value as is shown in the list as apportioned to the use of the hereditament for such of the purposes mentioned in sub-paragraph ( a), ( b)(i) or (ii), ( c), ( d)[F2 or (e)] of Article 41(2) as are domestic purposes within the meaning of that Article; and
(b)the whole of so much of its net annual value as is shown in the list as apportioned to the use of the hereditament for purposes other than the purposes mentioned in that sub-paragraph.
[F3(2) Where—
(a)any hereditament was, immediately before the relevant date, distinguished in the valuation list as exempt from rates to any extent by virtue of Article 41(2)(f); and
(b)it continues to be distinguished in the valuation list by virtue of Article 12(2) of the 2006 Order,
its rateable value shall continue to be the same proportion of its net annual value as it was immediately before the relevant date.
(3) Where a hereditament is distinguished in the valuation list as exempt from rates by virtue of Article 12(3) of the 2006 Order, its rateable value shall be the same proportion of its net annual value as it would have been immediately before the relevant date if it had been distinguished under Article 41(2)(f).
(4) Where a hereditament is distinguished in the valuation list by virtue of paragraph (4) of Article 12 of the 2006 Order, its rateable value shall be the same proportion of its net annual value as the rateable value of the original hereditament was of its net annual value immediately before it ceased to be occupied as mentioned in sub-paragraph (a) of that paragraph.
(5) In this paragraph—
“2006 Order” means the Rates (Capital Values, etc.) (Northern Ireland) Order 2006;
“original hereditament” means the hereditament to which sub-paragraphs (a) and (b) of Article 12(4) of the 2006 Order apply;
“relevant date” means the date on which Article 12(1) of the 2006 Order (which repealed Article 41(2)(f)) came into operation.]
F1Sch.7 para. 3 renumbered (1.4.2006) as sub-para. (1) by Rates (Capital Values, etc.) (Northern Ireland) Order 2006 (S.I. 2006/611 (N.I. 4)), arts. 1(3), 12(8)(b); S.R. 2006/146, art. 2
F2Words in Sch. 7 para. 3(a) substituted (1.4.2006) by Rates (Capital Values, etc.) (Northern Ireland) Order 2006 (S.I. 2006/611 (N.I. 4)), arts. 1(3), 12(8)(a); S.R. 2006/146, art. 2
[F43A Where a hereditament is distinguished in the valuation list under Article 42 (1B) as partially exempt from rates, its rateable value shall be—
(a)where the hereditament is situated wholly within an enterprise zone and, though not a dwelling-house, is used partly for the purposes of a private dwelling, so much of its net annual value as is shown in the list as apportioned to the use of the hereditament for the purposes of a private dwelling;
(b)where part only of the hereditament is situated within an enterprise zone and, though not a dwelling house, the hereditament is used partly for the purposes of a private dwelling, the aggregate of—
(i)so much of its net annual value as is shown in the list as apportioned to that part of the hereditament which is not situated within an enterprise zone; and
(ii)so much of its net annual value as is shown in the list as apportioned to the use of that part of the hereditament situated within an enterprise zone for the purposes of a private dwelling.
(c)where part only of the hereditament is situated within an enterprise zone and sub-paragraph (b) does not apply, so much of its net annual value as is shown in the list as apportioned to that part of the hereditament which is not situated within an enterprise zone.]
[F5F64.—(1) This paragraph applies to industrial hereditamentsF7. . . .
(2) Where a hereditament to which this paragraph applies is distinguished in the valuation list as being occupied and used wholly for industrial purposes, its rateable value shall be[F8 subject to sub-paragraph (3)] nil.
[F8(3) For the purposes of sub-paragraph (2) the rateable value of a hereditament for any year specified in this sub-paragraph shall be the following percentage of its net annual value—
(a)for 2005-2006, 15 per cent.;
(b)for 2006-2007, 25 per cent.;
(c)for 2007-2008, 35 per cent.;
(d)for 2008-2009, 50 per cent.;
(e)for 2009-2010, 75 per cent.;
(f)for 2010-2011, 75 per cent.
(4) In sub-paragraph (3) “2005-2006” means the year ending on 31st March 2006 and similar expressions shall be construed accordingly.
(5) The Department may by order subject to affirmative resolution direct that for any percentage specified in sub-paragraph (3) there shall be substituted such other percentage as may be specified in the order.]]
[F94A.—(1) This paragraph applies to freight-transport hereditaments.
(2) Where a hereditament to which this paragraph applies is distinguished in the valuation list as being occupied and used wholly for transport purposes, its rateable value shall be one-quarter of its net annual value.]
4B.—(1) Where a hereditament to whichF10 paragraph 4 or paragraph 4A applies is distinguished in the valuation list as being occupied and used partly forF10 industrial purposes or transport purposes and partly for other purposes, its rateable value shall be the aggregate of—
[F11F10(za)the relevant percentage (if any) specified in paragraph 4(3) of so much of its net annual value as is shown in the list as apportioned to the occupation and use of the hereditament for industrial purposes;]
(a)one quarter of so much of its net annual value as is shown in the list as apportioned to the occupation and use of the hereditament for transport purposes, if any; and
(b)the whole of so much of its net annual value as is shown in the list as apportioned to the occupation and use of the hereditament for purposes other thanF10 industrial purposes or transport purposes.
(2) For the purposes of this paragraph the property of the Belfast Harbour Commissioners within the limits of the port and harbour of Belfast, as defined by the Belfast Harbour Act 1882, held by the said Commissioners and in their actual occupation for their own use or for public purposes, shall be deemed to be a freight-transport hereditament occupied and used wholly for transport purposes.
Para. 5 rep. by 1994 NI 11