Northern Ireland Orders in Council

(a) the hereditament is one to which Schedule 8A applies; and

(b) the person is entitled to possession of it.

    (3) A person shall be chargeable to rates under this Article only in respect of a period during which - 

(a) the hereditament is unoccupied; and

(b) both the conditions specified in paragraph (2) are satisfied.

    (4) For the purposes of this Article a hereditament is unoccupied only if no person is in occupation of any part of it.

    (5) For the purposes of this Article a hereditament which is not in use shall be treated as unoccupied if (apart from this paragraph) it would be treated as occupied by reason only of there being kept in or on the hereditament plant or machinery - 

(a) which was used in or on the hereditament when it was last in use; or

(b) which is intended for use in or on the hereditament.

    (6) Schedule 8A (which makes further provision relating to the liability to be rated in respect of certain unoccupied hereditaments) shall have effect.".

(a) a completion notice is served under Schedule 8B; and

(b) the building to which the notice relates is not completed on or before the relevant day,

then for the purposes of this Order the building shall be deemed to be completed on that day.

    (3) For the purposes of paragraph (2) the relevant day in relation to a completion notice is - 

(a) where an appeal against the notice is brought under paragraph 4 of Schedule 8B, the day determined under that Schedule as the completion day in relation to the building to which the notice relates; and

(b) where no appeal against the notice is brought under that paragraph, the day stated in the notice.

    (4) Where - 

(a) a day is determined under Schedule 8B as the completion day in relation to a new building, and

(b) the building is not occupied on that day,

it shall be deemed for the purposes of Article 25A to become unoccupied on that day.

    (5) Where - 

(a) a day is determined under Schedule 8B as the completion day in relation to a new building, and

(b) the building is one produced by the structural alteration of an existing building,

the hereditament which comprised the existing building shall be deemed for the purposes of Article 25A to have ceased to exist, and to have been omitted from the list, on that day.

    (6) In this Article - 

(a) "building" includes part of a building; and

(b) references to a new building include references to a building produced by the structural alteration of an existing building where the existing building is comprised in a hereditament which, by virtue of the alteration, becomes, or becomes part of, a different hereditament or different hereditaments.".

"building" has the same meaning as in Article 25B;

"deemed completion period" means the period - 

(a) beginning with the day on which the building is deemed to be completed by virtue of paragraph (2) of that Article; and

(b) ending on the day on which the building becomes capable of rateable occupation;

"relevant hereditament" means a hereditament which comprises a building which is deemed to be completed by virtue of that paragraph.".

(a) there are exceptional circumstances; and

(b) without such a reduction or remission that person would suffer hardship.

    (2) In paragraph (1) "relevant amount" means such amount payable in respect of rates in respect of a hereditament to which this Article applies as may be prescribed.

    (3) This Article applies to a hereditament which - 

(a) is a specified hereditament within the meaning of Article 39A(3) (hereditaments other than dwelling-houses, etc.); and

(b) does not fall within a prescribed class.

    (4) Regulations may - 

(a) provide for a reduction or remission to be of such amount as the Department may determine, having regard to any prescribed matters; and

(b) require a person to satisfy prescribed conditions to be eligible for a reduction or remission.".

(a) it falls within a prescribed class;

(b) it is included in the valuation list; and

(c) it is a specified hereditament within the meaning of Article 39A(3) (hereditaments other than dwelling-houses, etc.).

    (2) A class may be prescribed by reference to such factors as the Department thinks fit.

    (3) Without prejudice to the generality of sub-paragraph (2), a class may be prescribed by reference to one or more of the following factors - 

(a) the physical characteristics of the hereditaments;

(b) the fact that hereditaments have previously been unoccupied;

(c) the fact that persons entitled to possession of hereditaments fall within prescribed descriptions.

     2. The amount which, apart from this paragraph, would be payable on account of a rate by virtue of Article 25A shall be reduced by 50 per cent.

     3.  - (1) The following general provisions shall have effect with respect to the assessment of persons to, and their liability on account of, a rate in respect of any hereditament for any year by virtue of Article 25A.

    (2) A person who is chargeable to rates in respect of a hereditament by virtue of Article 25A for part only of the year shall, subject to the provisions of this Order, be liable to be charged with such part only of the total amount of the rate as bears to that amount the same proportion as the number of days in the part of the year during which he is so chargeable bears to the total number of days in the year.

    (3) The liability of a person under sub-paragraph (2) is in addition to any liability of his under Article 19(2) (person in occupation for part only of the year).

    (4) A person who is chargeable to rates in respect of a hereditament by virtue of Article 25A for any part of the year may be assessed to the rate in accordance with the provisions of sub-paragraph (2) notwithstanding that any part of the year during which he was so chargeable ended before the rate was made.

    (5) A person who is chargeable to rates in respect of a hereditament by virtue of Article 25A at any time after the rate is made may be assessed to and shall in the first instance be liable to pay by virtue of that Article - 

(a) if he was so chargeable at the beginning of the year, the whole of the amount charged in respect of the hereditament; or

(b) if he became so chargeable subsequently, a proportion of that amount calculated on the basis that he will remain so chargeable until the end of the year;

but shall, if the part of the year during which he is so chargeable ends before the end of the year and he does not thereupon become liable to pay an amount under Article 19 by virtue of his occupation of the hereditament, be entitled to recover from the Department any sums paid by him in excess of the amount properly chargeable against him in accordance with the provisions of sub-paragraph (2), except that - 

(i) no allowance shall be made for a period of less than seven days;

(ii) a person shall not be entitled to recover any such sum unless he makes an application in writing to the Department within three months after the end of the part of the year during which he is so chargeable;

(iii) a person shall not be entitled to recover any sum in so far as he has previously recovered it from another person who is an incoming occupier or chargeable under Article 25A.

     4. Where the name of any person liable to be rated under Article 25A is not known to the Department, it shall be sufficient to assess him to the rate by the description of "non-occupying ratepayer" in respect of the hereditament (naming it) in respect of which the assessment is made, without further name or description.

     5.  - (1) Article 31 (reduction of rates on certain hereditaments used for recreation) shall apply to a hereditament in respect of which a person is chargeable to rates under Article 25A if it appears to the Department that Article 31 will apply to the hereditament when it is next in occupation.

    (2) Article 31 as it applies by virtue of sub-paragraph (1) shall have effect as if for paragraphs (3) and (4) there were substituted the following paragraphs - 

    " (3) If it appears to the Department that the hereditament will when next in occupation be used solely for the purposes of a prescribed recreation, the reduction shall be effected by reducing the normal rate by 65 per cent.

    (4) If it appears to the Department that when next in occupation the hereditament will be shown in the valuation list as having part of its net annual value apportioned to a part or parts of the hereditament used solely for the purposes of a prescribed recreation, the reduction shall be effected by computing separately - 


(a) so much of the amount payable as will be referable to the part of the net annual value shown in the valuation list as so apportioned, and

(b) so much of that amount as will be referable to the remainder of the net annual value,



and by reducing the normal rate, for the purpose of the computation mentioned in sub-paragraph (a), by 65 per cent.".

     6.  - (1) Article 31B (rate rebates for certain hereditaments used by institutions for the disabled) shall apply to a hereditament in respect of which a person is chargeable to rates under Article 25A if it appears to the Department that Article 31B will apply to the hereditament when it is next in occupation.

    (2) Article 31B as it applies by virtue of sub-paragraph (1) shall have effect as if - 

(a) in paragraphs (4) and (9) references to the occupier were references to the person chargeable to rates under Article 25A;

(b) in sub-paragraphs (a) and (b) of paragraph (10) before the word "used" there were inserted the words "which it appears to the Department will when next in occupation be".

     7.  - (1) Article 41 (distinguishment in valuation list of hereditament used for public, charitable or certain other purposes) shall have effect in relation to a hereditament in respect of which a person is chargeable to rates under Article 25A if it appears to the Commissioner or the district valuer that Article 41 will apply to the hereditament when it is next in occupation.

    (2) Accordingly Article 41 as it applies by virtue of sub-paragraph (1) shall have effect as if - 

(a) in paragraph (1) for the words "the Commissioner or the district valuer is satisfied that a hereditament is" there were substituted the words "it appears to the Commissioner or the district valuer that a hereditament in respect of which a person is chargeable to rates under Article 25A will when next in occupation be"; and

(b) references in paragraphs (3) to (10) to the use or to the occupation of the hereditament shall be construed as references to the use or to the occupation of the hereditament which it appears to the Commissioner or the district valuer will be the use or occupation of the hereditament when it is next in occupation.

     8.  - (1) In relation to a hereditament in respect of which a person is chargeable to rates under Article 25A, references in Articles 45 to 59 to the occupier shall be construed as references to that person.

    (2) If it is not practicable after reasonable enquiry to ascertain the name or address of that person, section 24(2) of the Interpretation Act (Northern Ireland) 1954 shall apply as if for paragraph (e) there were substituted - 

" (e) if it is not practicable after reasonable enquiry to ascertain the name or address of a person chargeable to rates under Article 25A of the Rates (Northern Ireland) Order 1977 on whom the document should be served, by addressing the document to him by the description "Person chargeable to rates under Article 25A of the Rates (Northern Ireland) Order 1977" and by affixing it, or a copy of it, to some conspicuous part of the hereditament in respect of which he is so chargeable."."

(a) at the appropriate places in alphabetical order, insert the following definitions - 

" "factory" has the meaning assigned to it by section 175 of the Factories Act (Northern Ireland) 1965 (c. 20);";

"mine" has the meaning assigned to it by section 156 of the Mines Act (Northern Ireland) 1969 (c. 6) and includes anything which by virtue of that section is deemed to form part of a mine;";

"quarry" has the meaning assigned to it by Article 2(2) of the Quarries (Northern Ireland) Order 1983 (NI 4) and includes anything which by virtue of that Article is deemed to form part of a quarry;";

(b) in the definition of "public utility undertaking", for "a public supply undertaking or" substitute - 

"  - 
(a) any undertaking primarily carried on for the supply of gas, water, electricity or hydraulic power for public purposes, or to members of the public, or for the treatment of sewage, or to any one or more undertakings carried on under any statutory provision (including such a provision contained in or made under a local or personal Act or an Act confirming a provisional order); or



(b)".

     2.  - (1) Article 13 (effect of alteration in valuation list) shall be amended as follows.

    (2) In paragraph (1) - 

(a) in sub-paragraph (a)(iii) after "come into occupation" insert "or become rateable under Article 25A";

(b) in sub-paragraph (c) - 


(i) in heads (i) and (ii) after "structural alterations" insert "and has not become rateable under Article 25A"; and

(ii) after "date on which the new or altered hereditament came into occupation" insert "(or became rateable under Article 25A if earlier)".

    (3) After paragraph (5) insert the following paragraph - 

    " (5A) For the purposes of paragraph (1)(a)(iii) and (c) a hereditament becomes rateable under Article 25A on the date on which a person becomes chargeable to rates under that Article in respect of the hereditament.".

    (4) In paragraph (6) after "Article 21" add "and a person who is chargeable to rates under Article 25A".

     3. In Article 15(1) (refund of overpayments), after "31(5)(a)" insert "and paragraph 3 of Schedule 8A".

     4. In Article 19(4) - 

(a) after "paragraph (2)" insert "and paragraph 3(2) of Schedule 8A";

(b) in sub-paragraph (ii), after "hereditament" insert "or chargeable to rates in respect of the hereditament by virtue of Article 25A, whichever is the later".

     5. In Article 33(1) (limitation of liability of certain owners), after "Article 26(2)" insert "or (2A)".

     6. In Article 37A(2)(b) (Crown property), after "owner of the hereditament" add "or is entitled to possession of it".

     7. In Article 42(1) (hereditaments distinguished in valuation list as exempt from rates) - 

(a) in sub-paragraph (a) for "Foyle Fisheries Commission" substitute "Foyle, Carlingford and Irish Lights Commission"; and

(b) sub-paragraph (b) (which relates to an exemption which has been repealed) and the immediately preceding "and" shall cease to have effect.

     8. In Article 56 (supplementary provisions as to alterations, etc.) - 

(a) in paragraph (2) for "Where" substitute "Subject to paragraph (2A), where";

(b) after paragraph (2) insert - 

    " (2A) Paragraph (2) shall not apply in relation to a hereditament in respect of which a person is chargeable to rates under Article 25A.".

     9. In Article 60 (offences) - 

(a) in paragraphs (1) and (3), for "26(1) or (2)" substitute "26";

(b) in paragraphs (4) and (5), after "Article" insert "26A or".

     10.  - (1) Schedule 12 (basis of valuation) shall be amended as follows.

    (2) In Part III (hereditaments containing plant or machinery), in paragraph 5, after "occupier of" insert ", or person chargeable to rates under Article 25A in respect of,".

    (3) In Part V (land used for exhibiting advertisements) - 

(a) at the end of paragraph 2 add "unless but for that use it would be rateable under Article 25A";

(b) in paragraph 3(ii) - 


(i) at the beginning insert "either";

(ii) at the end add "or is not so occupied and but for that use would be rateable under Article 25A".

     11. In Part III of Schedule 16 (transitional provisions, etc.), in paragraph 2 (the Commissioner, Deputy Commissioner and district valuers) - 

(a) in sub-paragraph (1), after "occupier of" insert ", or is chargeable to rates under Article 25A in respect of,";

(b) in sub-paragraph (2), after "occupies" add "or is so chargeable".