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Rates (Industrial Hereditaments) Order (Northern Ireland) 1997
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- Northern Ireland Statutory Rules
- 1997 No. 80
- Explanatory Note
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Explanatory Note
(This note is not part of the Order.)
Schedule 14 to the Rates (Northern Ireland) Order 1977 provides for the apportionment of the net annual value of a mixed-use hereditament between its use for industrial purposes and its use for other purposes. It further provides that where the overall net annual value of a mixed hereditament does not exceed £300, the hereditament will be treatment as if it were wholly used for industrial purposes. In such a case no apportionment need by carried out.
This Order increases the £300 limit to £1,800. The increase is in line with the average increase in valuations in the non-domestic sector following a revaluation of that sector. A new valuation list comes into effect on the same day as this Order.
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