(This note is not part of the Order)

This Order amends the Rates (Northern Ireland) Order 1977.

The main changes are—

  1. (a)

    the valuation of dwelling-houses and certain other hereditaments on the basis of their capital value;

  2. (b)

    certain additional reliefs and exemptions; and

  3. (c)

    the establishment of a Northern Ireland Valuation Tribunal.