The Rates (Capital Values, etc.) (Northern Ireland) Order 2006

Application of this PartN.I.

This section has no associated Explanatory Memorandum

3.—(1) Subject to paragraph (2), this Part applies to the following hereditaments—

(a)any dwelling-house;

(b)any hereditament which, though not a dwelling-house, is used partly for the purposes of a private dwelling;

(c)any private garage;

(d)any private storage premises.

(2) If the Commissioner or the district valuer considers that a hereditament which is not in use will when next in use fall within any sub-paragraph of paragraph (1), the hereditament shall be deemed for the purposes of this Part to be in use and to fall within that sub-paragraph.

(3) Schedule 1 (which makes further provision for the purposes of this Part) shall have effect.