- Latest available (Revised)
- Point in Time (22/11/2011)
- Original (As made)
Point in time view as at 22/11/2011.
There are currently no known outstanding effects for the The Rates (Appeals) Regulations (Northern Ireland) 2007.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Statutory Rules of Northern Ireland
RatES
Made
9th March 2007
Coming into operation
1st April 2007
1. These Regulations may be cited as the Rates (Appeals) Regulations (Northern Ireland) 2007 and shall come into operation on 1st April 2007.
Commencement Information
I1Reg. 1 in operation at 1.4.2007, see reg. 1
2. In these Regulations—
(a)any reference to a numbered Article shall be construed as a reference to the Article bearing that number in the Rates (Northern Ireland) Order 1977; and
(b)any reference to an appeal under Article 51(3) includes a reference to an application to the Commissioner for a review of an alteration of a valuation list under Article 51(2) and references in Schedule 1 to an appeal under Article 51 against an alteration of a valuation list and to an appellant shall be construed accordingly.
Commencement Information
I2Reg. 2 in operation at 1.4.2007, see reg. 1
3. Article 53(1) (Power of Commissioner to transfer appeal to Lands Tribunal) shall not apply in the case of an appeal set out in Schedule 1.
Commencement Information
I3Reg. 3 in operation at 1.4.2007, see reg. 1
4. The appeals set out in Schedule 2 are prescribed for the purposes of Article 54(4)(a) (prescribed appeals) and accordingly the Valuation Tribunal is “the appropriate Tribunal” in relation to such appeals.
Commencement Information
I4Reg. 4 in operation at 1.4.2007, see reg. 1
Regulations 2 and 3
1. An appeal to the Commissioner under Article 51 against an alteration of, or a decision not to cause an alteration to be made in, a capital value list.N.I.
Commencement Information
I5Sch. 1 para. 1 in operation at 1.4.2007, see reg. 1
2. An appeal to the Commissioner under Article 51 against an alteration of, or a decision not to cause an alteration to be made, in a NAV list where the appellant has, at the same time, made an appeal falling within paragraph 1 in respect of the same hereditament and the net annual value entered in that NAV list in respect of the hereditament does not exceed £12,500.N.I.
Commencement Information
I6Sch. 1 para. 2 in operation at 1.4.2007, see reg. 1
Regulation 4
1. An appeal under Article 13(3)(4) against a determination made by the Department under Article 13(2)(b)(5) where the determination relates to an alteration in a capital value list.N.I.
Commencement Information
I7Sch. 2 para. 1 in operation at 1.4.2007, see reg. 1
2. An appeal under Article 13(3) against a determination made by the Department under Article 13(2) where the determination relates to an alteration in a NAV list and where the appellant has, at the same time, made an appeal falling within paragraph 1 in respect of the same hereditament and the net annual value entered in that NAV list in respect of the hereditament does not exceed £12,500.N.I.
Commencement Information
I8Sch. 2 para. 2 in operation at 1.4.2007, see reg. 1
3. An appeal under Article 54 against –N.I.
(a)a decision of the Commissioner, under Article 49A(6) or an appeal under Article 51, to alter or not to alter a capital value list; or
(b)an alteration made by the Commissioner in a valuation list in consequence of such a decision.
Commencement Information
I9Sch. 2 para. 3 in operation at 1.4.2007, see reg. 1
4. An appeal under Article 54 against –N.I.
(a)a decision of the Commissioner, under Article 49A or on appeal under Article 51, to alter or not to alter a NAV list; or
(b)an alteration made by the Commissioner in a valuation list in consequence of such a decision,
where the appellant has, at the same time, made an appeal falling within paragraph 3 in respect of the same hereditament and the net annual value entered in that NAV list in respect of the hereditament does not exceed £12,500.
Commencement Information
I10Sch. 2 para. 4 in operation at 1.4.2007, see reg. 1
[F15. An appeal under paragraph 9 of Schedule 8B to the Rates (Northern Ireland) Order 1977 from a decision of the Commissioner on an appeal under paragraph 4 of that Schedule where that decision concerns a building which is, or when next in use is likely to be, used wholly for the purposes of a private dwelling.]N.I.
Textual Amendments
F1Sch. 2 para. 5 added (22.11.2011) by The Rates (Appeals) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/378), regs. 1, 2
(This note is not part of the Regulations)
These Regulations provide that the power of the Commissioner of Valuation for Northern Ireland (“the Commissioner”) to transfer an appeal to the Lands Tribunal) shall not apply in the case of –
(a)an appeal to the Commissioner against an alteration of, or a decision not to cause an alteration to be made in, a capital value list (regulation 3 and paragraph 1 of Schedule 1);
(b)an appeal to the Commissioner against an alteration of, or a decision not to cause an alteration to be made, in a NAV list where the appellant has, at the same time, made a capital value list appeal in respect of the same hereditament and the net annual value entered in the NAV list is below £12,500 (regulation 3 and paragraph 2 of Schedule 1).
The Regulations also prescribe those appeals against valuation decisions of the Commissioner and the Department of Finance and Personnel which may be made to the Northern Ireland Valuation Tribunal. These are appeals related to –
(a)a decision to alter or not to alter a capital value list; or
(b)a decision to alter or not to alter a NAV list where the appellant has, at the same time, made a capital value list appeal in respect of the same hereditament and the net annual value entered in the NAV list is below £12,500 (regulation 4 and Schedule 2).
Formerly the Department of Finance; see S.I. 1982/338 (N.I. 6) Article 3
S.I. 1977/2157 (N.I.28); Article 53(1) was amended by Article 32 of the Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I.18)) and Article 54 was substituted by Article 33 of that Order
Article 51 was amended by Article 8(6) of the Rates Amendment (Northern Ireland) Order 1979, S.I. 1979/297 (N.I.4), by Schedule 3 to the Departments (Northern Ireland) Order 1982 S.I. 1982/338 (N.I.6), and by paragraph 32 of Schedule 2 to the Rates (Amendment) (Northern Ireland) Order 2006
Article 13(3) was amended by paragraph 8(7) of Schedule 2 to the Rates (Amendment) (Northern Ireland) Order 2006
Article 13(2) was substituted by paragraph 8(6) of Schedule 2 to the Rates (Amendment) (Northern Ireland) Order 2006
Article 49A was inserted by Article 31 of the Rates (Amendment) (Northern Ireland) Order 2006
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: