The Rates (Appeals) Regulations (Northern Ireland) 2007
Valuation
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RATES
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2024-04-17
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2011-11-22
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 –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);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).
2007 No. 150
RatES
The Rates (Appeals) Regulations (Northern Ireland) 2007
Made
Coming into operation
The Department of Finance and Personnel1 makes the following Regulations in exercise of the powers conferred by Articles 53(1) and 54(4) of the Rates (Northern Ireland) Order 19772: