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The Rates (Industrial Hereditaments) (Amendment) Order (Northern Ireland) 2008
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- Northern Ireland Statutory Rules
- 2008 No. 49
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EXPLANATORY NOTE
(This note is not part of the Order)
This Order provides that for each of the financial years beginning on 1st April 2008, 1st April 2009 and 1st April 2010 the rateable net annual value of an industrial hereditament, where the hereditament is used wholly for industrial purposes, shall be 30 per cent. of its net annual value rather than, in the case of the financial year beginning on 1st April 2008, 50 per cent., and, in the case of the financial years beginning on 1st April 2009 and 1st April 2010, 75 per cent. of its net annual value. This means that rates will be chargeable in each of those financial years on 30% of the hereditament’s net annual value. Where an industrial hereditament is used partly for industrial purposes, 30 per cent. of the net annual value apportioned by the Commissioner of Valuation for Northern Ireland or the district valuer to the occupation and use of the hereditament for industrial purposes shall be applied in computing the rateable net annual value of the hereditament for each of those financial years.
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