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Explanatory Memorandum to Rates (Amendment) (Northern Ireland) Order 2006

Rates (Amendment) (Northern Ireland) Order 2006

2006 No. 2954

Commentary on Articles

Part Iv – Reliefs and Exemptions Etc.

Article 21:  Power to prescribe exemption where hereditament has both a capital value and a net annual value

34.This Article enables regulations to be made that may specify that where an unoccupied hereditament has both an NAV and a capital value that rates will not be charged on the capital value part. This will ensure that the domestic part of a property will not be subject to the unoccupied rate until the Assembly decides to introduce this in the domestic sector.

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