SCHEDULES
SCHEDULE 7RATEABLE F26VALUES OF HEREDITAMENTS
General
F11
Except as provided to the contrary in this Schedule—
a
the rateable net annual value of any hereditament shall be its net annual value (if any); and
b
the rateable capital value of any hereditament shall be its capital value (if any).
Hereditaments wholly exempt from rates
F22
1
Where a hereditament is distinguished in the NAV list as wholly exempt from rates under that list, its rateable net annual value shall be nil.
2
Where a hereditament is distinguished in the capital value list as wholly exempt from rates under that list, its rateable capital value shall be nil.
Hereditaments partially exempt from rates
3
F31
Where a hereditament is distinguished in the NAV list under Article 41 as partially exempt from rates under that list, its rateable net annual value shall be the whole of so much of its net annual value as is shown in that list under paragraph (3B) of that Article as apportioned to the use of the hereditament for other purposes (so far as relevant to its net annual value).
1A
Where a hereditament is distinguished in the capital value list under Article 41 as exempt from rates under that list to one-half of the extent to which it is used for domestic purposes which are also exempting purposes, its rateable capital value shall be—
a
one-half of its capital value if it is wholly used for domestic purposes which are also exempting purposes; or
b
if an apportionment is shown in the capital value list under paragraph (3A) of that Article, the aggregate of—
i
one-half of so much of its capital value as is shown in the capital value list as apportioned to the use of the hereditament for domestic purposes which are also exempting purposes; and
ii
the whole of so much of the capital value as is shown in the capital value list as apportioned to the use of the hereditament for other purposes (so far as relevant to its capital value).
1B
In sub-paragraphs (1) and (1A) “domestic purposes” and “exempting purposes” have the same meaning as in Article 41.
F42
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 F5NAV list by virtue of Article 12(2) of the 2006 Order,
its F6rateable net annual value shall be the same proportion of its net annual value as its rateable value was of its net annual value immediately before the commencement of the amendments of this sub-paragraph by Schedule 2 to the Rates (Amendment) (Northern Ireland) Order 2006 .
3
Where a hereditament is distinguished in F7the NAV list as exempt from rates by virtue of Article 12(3) of the 2006 Order, its F8rateable net annual value shall be the same proportion of its net annual value as its rateable value was of its net annual value immediately before the commencement of the amendments of this sub-paragraph by Schedule 2 to the Rates (Amendment) (Northern Ireland) Order 2006 .
4
Where a hereditament is distinguished in F9the NAV list by virtue of paragraph (4) of Article 12 of the 2006 Order, its F10rateable net annual value shall be the same proportion of its net annual value as the F10rateable net annual 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.
F114A
Where the original hereditament ceased to be so occupied before the commencement of the insertion of this paragraph by Schedule 2 to the Rates (Amendment) (Northern Ireland) Order 2006, the second reference in sub-paragraph (4) to its rateable net annual value shall be construed as a reference to its rateable value.
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.
F123A
Where—
a
only part of a hereditament is situated within an enterprise zone; and
b
the hereditament is distinguished in the NAV list under Article 42(1B) as partially exempt from rates,
its rateable net annual value shall be so much of its net annual value as is shown in the NAV list as apportioned to that part of the hereditament which is not situated within an enterprise zone.
Industrial hereditaments (except fishing hereditaments) and freight-transport hereditaments
F274
1
This paragraph applies to industrial hereditamentsF13. . . .
2
F163
For the purposes of sub-paragraph (2) the F17rateable net annual 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, F1830 per cent.;
d
for 2008-2009, F1930 per cent.;
e
for 2009-2010, F1930 per cent.;
f
for 2010-2011, F1930 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.
F204A
1
This paragraph applies to freight-transport hereditaments.
2
4B
1
Where a hereditament to which paragraph 4 or paragraph 4A applies is distinguished in the F23NAV list as being occupied and used partly for industrial purposes or transport purposes and partly for other purposes, its F24rateable net annual value shall be the aggregate of—
F25za
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 than 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
Word in Sch. 7 heading substituted (1.12.2006) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 39, Sch. 2 para. 43(8); S.R. 2006/464, art. 2(2), Sch. 2 (with transitional provisions in S.R. 2006/468, art. 3(1), Sch.)