Northern Ireland Orders in Council

"the Department" means the Department of Finance and Personnel;

"the principal Order" means the Rates (Northern Ireland) Order 1977 (NI 28);

"statutory provision" has the meaning assigned to it by section 1(f) of the Interpretation Act (Northern Ireland) 1954 (c. 33).

    " (3) Subject to the provisions of this Order, a rate—


(a) shall be made and levied at an amount in the pound—


(i) in the case of a regional rate, on the rateable values of every hereditament;

(ii) in the case of a district rate, on the rateable values of every hereditament in the district; and



(b) shall, subject to paragraphs (4) and (5), be made and levied in accordance with the relevant valuation lists.



    (4) In making the rate, the Department or the district council may disregard any alterations made in a valuation list after such date as the Department or the district council considers convenient for the purpose of fixing the amount in the pound of the rate.

    (5) Where the rate is for a year beginning with the date on which a new valuation list is to come into force and is made before that date, the rate shall be made by reference to the new list (so far as it replaces an existing list).

    (6) Different regional and district rates may be made and levied on the rateable net annual values of hereditaments and the rateable capital values of hereditaments in accordance with prescribed rules.".

    " (1) The Commissioner shall maintain the following lists prepared, and from time to time altered, by him in accordance with this Part—


(a) a list of hereditaments required to be valued upon an estimate of their net annual value (in this Order referred to as a NAV list);

(b) a list of hereditaments required to be valued upon an estimate of their capital value (in this Order referred to as a capital value list).



    (2) There shall be entered in a NAV list in respect of each hereditament which is required to be valued as mentioned in paragraph (1)(a)—



(a) its net annual value; and

(b) such other particulars as the Department may determine.



    (2A) There shall be entered in a capital value list in respect of each hereditament which is required to be valued as mentioned in paragraph (1)(b)—



(a) its capital value; and

(b) such other particulars as the Department may determine.



    (2B) Paragraphs (2) and (2A) are without prejudice to the provisions of this Part and subject to any other statutory provision.".

    (2) Article 40 of the principal Order shall be further amended as follows—

(a) in paragraph (4), after the words "net annual value" there shall be inserted the words "or the capital value";

(b) in paragraph (5), for the words "valuation list" in both places where they occur there shall be substituted the words "NAV list or capital value list";

(c) in paragraph (7)—


(i) for the word "list" in each place where it occurs there shall be substituted the word "lists";

(ii) after "6(3)(b)," there shall be inserted "(4) or (5),";

(iii) for the word "values" in the first place where it occurs there shall be substituted the words "net annual values or capital values";



(d) in paragraph (8)—



(i) for "6(3)(b)(i)" there shall be substituted "6(4)";

(ii) for the word "list" in the first place where it occurs there shall be substituted the word "lists";

(iii) for the words "that list" in both places where they occur there shall be substituted the words "those lists".

    (3) In Article 2(2) of the principal Order (interpretation)—

(a) after the definition of "building" there shall be inserted the following definitions—

" "capital value" shall be construed in accordance with Article 39;
"capital value list" has the meaning given by Article 40(1)(b);";

(b) after the definition of "modify" there shall be inserted the following definition—

" "NAV list" has the meaning given by Article 40(1)(a);";

(c) in the definition of "new valuation list", for the words from "a valuation list" to the end there shall be substituted the words "a new valuation list published under Article 45(1)";

(d) in the definition of "valuation list", for the words from "has the meaning" to the end there shall be substituted the words "means a capital value list or a NAV list";

(e) in the definition of "the valuation list", for "list" in the second place where it occurs there shall be substituted the word "lists".

" "disability" shall be construed in accordance with paragraph (2A);".

    (3) After paragraph (2) there shall be inserted the following paragraph—

    " (2A) For the purposes of this Order a person has a disability if he—


(a) is substantially and permanently disabled (whether by illness, injury, congenital deformity or otherwise); or

(b) suffers from mental disorder within the meaning of the Mental Health (Northern Ireland) Order 1986 (NI 4).".

(a) for the words from the beginning to "of the new valuation list," there shall be substituted the words "Where this Article applies,"; and

(b) in sub-paragraph (b)(ii), for the words "any such difference in the net annual value" there shall be substituted the words "the new net annual value or the new capital value".

    (3) For paragraph (2) there shall be substituted the following paragraphs—

    " (2) This Article applies where, on the coming into force of a new valuation list—


(a) a new net annual value; or

(b) a new capital value,



is ascribed to a specified hereditament in that list.

    (3) In this Article—



"a new capital value", in relation to a specified hereditament, means—
(a) a capital value which differs from the capital value ascribed to the hereditament in an old list;

(b) a capital value where no capital value was ascribed to the hereditament in an old list;


"new net annual value", in relation to a specified hereditament, means—
(a) a net annual value which differs from the net annual value ascribed to the hereditament in an old list;

(b) a net annual value where no net annual value was ascribed to the hereditament in an old list;


"old list" means a valuation list in force immediately before the coming into force of the new valuation list referred to in paragraph (2) (including a valuation list which continues to have effect thereafter);
"specified hereditament" means a hereditament of such a class as may be specified in an order under paragraph (1).".

    " (5) Notwithstanding anything in paragraph (4) and without prejudice to the generality of paragraph (2)(c)(ii), a hereditament shall be treated as used for charitable purposes—


(a) to the extent that it is used for the sale of goods donated to a charity, and

(b) if it is mainly used for the sale of goods donated to a charity, to the extent that it is used for the sale of other goods if they are of a description specified in an order made by the Department,



so long as the proceeds of the sale of the goods mentioned in sub-paragraph (a) (after any deduction of expenses) are applied for the purposes of a charity.

    (5A) The Department shall not make an order under paragraph (5)(b) unless a draft of the order has been laid before, and approved by resolution of, the Assembly.".

    " (3A) Regulations may provide that where a hereditament has both a capital value and a net annual value, a person shall not be chargeable to rates under this Article in respect of its capital value.".

    " (6) If the district valuer decides that an application served on him is frivolous or vexatious—


(a) he shall serve on the applicant notice of his decision; and

(b) sub-paragraphs (a) and (b) of paragraph (1) shall not have effect in relation to that application.".

    " (1) Subject to the provisions of this Order, rates shall be payable by, and levied on, the owner, instead of the occupier, of a hereditament if any of the following sub-paragraphs applies—


(a) the net annual value of the hereditament does not exceed £750;

(b) the capital value of the hereditament does not exceed £55,000;

(c) both the following conditions are satisfied—


(i) the rent of the hereditament is payable or is collected at intervals shorter than quarterly or the tenancy agreement (if any, and all of them if more than one) does not provide when it is payable or collected; and

(ii) either its net annual value does not exceed £1,590 or its capital value does not exceed £150,000;



(d) separate parts of the hereditament are let as apartments or lodgings; or

(e) the hereditament consists of or includes a house in multiple occupation.



    (1A) Where a hereditament has a net annual value and a capital value, both conditions in sub-paragraphs (a) and (b) or, as the case may be, in sub-paragraph (c)(ii) of paragraph (1) must be satisfied.

    (1B) In paragraph (1)(e) "house in multiple occupation" has the same meaning as in Part IV of the Housing (Northern Ireland) Order 1992 (NI 15) except that—



(a) a person under the age of 16 shall not be treated as a qualifying person for the purposes of that definition; and

(b) paragraphs (5) and (6) of Article 31AA shall apply for the purposes of determining whether a person is a member of another person's family for the purposes of this paragraph as they apply for the purposes of that Article.".

    (3) In paragraph (3), for the words "such as is mentioned in sub-paragraph (a) of that paragraph" there shall be substituted the words "to which (subject to paragraph (1A)) sub-paragraph (a), (b) or (e) of paragraph (1) applies".

    (4) For paragraph (5) (power to amend paragraph (1) by order) there shall be substituted the following paragraph—

    " (5) The Department may by order made subject to affirmative resolution substitute a different limit for any limit specified in paragraph (1)(a), (b) or (c)(ii); but any such order shall not affect any person's liability for rates for any period before the coming into force of the first new valuation list to come into force after the date of the order, being a valuation list relevant to the net annual value or capital value of the hereditament in question.".

    " (2ZA) The Department may, for the purposes of this Order, serve a notice on any relevant person requiring him to state to the Department in writing, within a period and in the manner specified in the notice, the following information if it is within his knowledge or control—


(a) the name of the occupier of a hereditament specified in the notice;

(b) the name and address of the owner of a hereditament specified in the notice.".

    (3) In paragraph (2B)—

(a) for the words "paragraph (2A)" there shall be substituted the words "paragraphs (2ZA) and (2A)";

(b) after sub-paragraph (b) there shall be inserted the following sub-paragraph—


" (bb) the owner of the hereditament;".

(a) paragraph (2) (power of entry not exercisable in relation to dwelling-houses, etc.) shall cease to have effect;

(b) for paragraph (3) there shall be substituted the following paragraph—

    " (3) The occupier or, if the land is not occupied, the person entitled to possession of it shall give such assistance as the person mentioned in paragraph (1) may reasonably require to enter the land or for the purpose mentioned in that paragraph.".

    (2) In Article 58 of the principal Order (powers of entry of valuers), for paragraphs (2) to (4) there shall be substituted the following paragraph—

    " (2) The occupier or, if the land is not occupied, the person entitled to possession of it shall give such assistance as the Commissioner or the person authorised by him may reasonably require to enter the land or for the purpose mentioned in paragraph (1).".

    (3) In Article 60 of the principal Order (offences)—

(a) in paragraph (4) (obstruction etc. of authorised person), the words ", other than the occupier or owner of land," shall cease to have effect;

(b) for paragraph (5) there shall be substituted the following paragraph—

    " (5) If any person fails without reasonable excuse to give any assistance which he is reasonably required to give under Article 26A or 58, he shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding level 3 on the standard scale.".

" The Northern Ireland Valuation Tribunal".

" "the appropriate Tribunal" has the meaning given by Article 54(4);".

    (3) In the definition of "the Department", for "Finance" substitute "Finance and Personnel".

    (4) In the definition of "hereditament", for "the valuation list" substitute "a valuation list".

    (5) In the definition of "net annual value", for "to 39B" substitute "and 39A".

    (6) In the definition of "the penultimate year", for "the valuation list" substitute "a valuation list".

    (7) After the definition of "prescribed" insert the following definitions—

" "private garage" has the meaning given by paragraph 6 of Schedule 5;
"private storage premises" has the meaning given by paragraph 7 of Schedule 5;".

    (8) Omit the definition of "rack rent".

    (9) After the definition of "rate" insert the following definitions—

" "rateable capital value" and "rateable net annual value" shall be construed in accordance with paragraph 1 of Schedule 7;".

    (10) In the definition of "regulations", omit the words from "of the Environment" to "require".

    (11) After the definition of "the valuation list" insert the following definition—

" "the Valuation Tribunal" has the meaning assigned to it by Article 36A(2);".

     3. In Article 4, after "private dwelling" add "and the definitions of "private garage" and "private storage premises" contained in paragraphs 6 and 7 of Schedule 5 shall have effect for the purposes of this Order".

     4. —(1) Amend Article 5 (interpretation: definitions of "material change of circumstances" and "the time of valuation") as follows.

    (2) For the words from "and, in" to "and 2" substitute "has the meaning assigned to it by paragraph 1".

    (3) In the heading to that Article—

(a) for "definitions" substitute "definition";

(b) omit "and "the time of valuation"".

     5. In Article 9 (levying of rates), in paragraph (5), for sub-paragraph (b) substitute the following sub-paragraph—

" (b) any rateable net annual value or rateable capital value of the hereditament and, where different, any net annual value or capital value of the hereditament;".

     6. In Article 10 (departures from valuation list in levying rates), in paragraph (1), for "the valuation list" substitute "a valuation list".

     7. —(1) Amend Article 11 (appeal against rate) as follows.

    (2) In paragraph (2)—

(a) in sub-paragraph (a), for "the valuation list" substitute "a valuation list";

(b) omit sub-paragraph (b);

(c) in sub-paragraph (c), for "the valuation list" in both places where it occurs substitute "a valuation list".

    (3) In paragraph (3)(b)—

(a) for "the valuation list" where it first occurs substitute "any valuation list";

(b) in head (i), for "the valuation list" substitute "any relevant list";

(c) in head (ii), for "the net annual value" substitute "any net annual value or capital value".

     8. —(1) Amend Article 13 (effect of alteration in valuation list) as follows.

    (2) In paragraph (1)—

(a) in sub-paragraph (a)(iii), for "the valuation list last previously in force" substitute "a valuation list superseded by the new list to any extent in relation to the hereditament";

(b) in sub-paragraph (e), for "to the Lands Tribunal" substitute "under Article 54 or 54A".

    (3) For paragraph (1A) substitute the following paragraph—

    " (1A) Where an alteration falling within paragraph (1)(c)—


(a) increases or decreases the net annual value ascribed to the hereditament by an amount not exceeding £250 or such other amount as the Department may by order subject to affirmative resolution substitute; or

(b) increases the capital value ascribed to the hereditament, falls within head (ii) of paragraph (1)(c) and is made by reason of any event which is a material change of circumstances such as is mentioned in paragraph 1(b) of Schedule 6,



the alteration shall have effect on and after the date of the commencement of the year immediately following the year in which the alteration is made.".

    (4) In paragraph (1C), for "the net annual value" substitute "any net annual value or capital value".

    (5) In paragraph (1D), for "54" substitute "54A".

    (6) For paragraph (2) substitute—

    " (2) Any question as to the appropriate date for the purposes of paragraph (1)(f)(ii)—


(a) may be determined—


(i) by the Lands Tribunal if the question arises in connection with a decision of the Lands Tribunal on an appeal under this Order; or

(ii) by the Valuation Tribunal, subject to any determination by the Lands Tribunal under head (i), if it arises in connection with a decision of the Valuation Tribunal on an appeal under the succeeding provisions of this Order; or



(b) if it is not so determined, shall in the first instance be determined by the Department.".

    (7) In paragraph (3), for sub-paragraphs (a) and (b) substitute the following sub-paragraphs—

" (a) any person aggrieved by a determination made by the Department under that sub-paragraph may—


(i) if the appropriate Tribunal is the Valuation Tribunal, appeal to the Valuation Tribunal;

(ii) in any other case, to the Lands Tribunal; and



(b) on an appeal under sub-paragraph (a), the Tribunal to which the appeal is made may give such directions in the matter as it considers appropriate;

     and the Department and the Valuation Tribunal shall comply with any directions given to it under sub-paragraph (b).".

    (8) In paragraph (4), for "the list" substitute "a valuation list".

    (9) In paragraph (5) for "the valuation list" substitute "a valuation list".

     9. —(1) Amend Article 14 (rating on basis of apportioned value in certain cases) as follows.

    (2) In paragraph (1)—

(a) for "the valuation list" substitute "a valuation list";

(b) after "net annual value" in both places where it occurs insert "or the capital value".

    (3) In paragraph (2)—

(a) after "net annual value" in the first two places where it occurs insert "or the capital value";

(b) after "net annual value" in the last place where it occurs insert "or its capital value";

(c) in sub-paragraph (iii) for "the valuation list" substitute "a valuation list";

(d) for "the valuation list" in the last place where it occurs substitute "the appropriate valuation list".

    (4) In paragraph (3), for "21(1)(a) or (b)" substitute "21".

     10. In Article 15 (refund of overpayments), in paragraph (1)(b) for "list" substitute "lists".

     11. —(1) Amend Article 16 (certificates and statements as to rates, etc.) as follows.

    (2) In paragraph (1)(a) for "or the rateable value" substitute ", the capital value or the rateable values".

    (3) In paragraph (3)(b), omit the words "or 1st October 1973, whichever is the later".

     12. In Article 19 (general provisions as to liability and assessment to rate), omit sub-paragraph (ii) of paragraph (4) (person not entitled to recover sum unless application made within three months of his ceasing to be occupier of hereditament).

     13. —(1) Amend Article 30 (discount on rates on dwellings) as follows.

    (2) In paragraph (2)(b), for "domestic element of the rateable value" substitute "rateable capital value".

    (3) Omit paragraph (4).

     14. —(1) Amend Article 31 (reduction of rates on certain hereditaments used for recreation) as follows.

    (2) In the following provisions for "valuation list" substitute "NAV list"—

(a) paragraph (2)(c);

(b) paragraph (3).

    (3) In paragraph (4)—

(a) for "valuation list" where it first occurs substitute "NAV list";

(b) in sub-paragraph (a), for "valuation list" substitute "list".

    (4) In paragraph (6), in the definition of "the normal rate", after "in respect of" in the second place where it occurs insert "the rateable net annual value of ".

     15. —(1) Amend Article 31B (rate rebates for certain hereditaments used by institutions for persons with a disability) as follows.

    (2) In paragraph (3)(c) and (d), for "disabled persons" substitute "persons with a disability".

    (3) In paragraph (11), for "54" substitute "54A".

    (4) In the heading to that Article, for "the disabled" substitute "persons with a disability".

     16. —(1) Amend Article 32 (proceedings for recovery of rates) as follows.

    (2) In paragraph (7)—

(a) in sub-paragraph (b), for "the valuation list" substitute "a valuation list";

(b) omit sub-paragraph (c);

(c) in sub-paragraph (d)(i) and (ii), for "the valuation list" substitute "a valuation list".

    (3) In paragraph (8) for "section 72(1)" substitute "Article 63(1)".

     17. In Article 33B (hardship relief), in paragraph (3), for sub-paragraph (a) substitute—

" (a) has a net annual value; and".

     18. —(1) Amend Article 39 (basis of valuation) as follows.

    (2) In paragraph (2)—

(a) for "Articles 39A and 39B" substitute "Article 39A";

(b) after "net annual value" insert "or the capital value".

    (3) In paragraph (3)—

(a) for "Where" substitute "Subject to paragraph (4), where";

(b) after "net annual value" in both places where it occurs insert "or the capital value".

    (4) After paragraph (3), add the following paragraph—

    " (4) Sub-paragraphs (b) and (c) of paragraph (3) shall not apply to orders under paragraph 7(4) or 12(3) of Part I of Schedule 12.".

     19. —(1) Amend Article 39A (time by reference to which, and basis on which, valuations to be made for new valuation list) as follows.

    (2) In paragraph (1)—

(a) for "a specified" substitute "any";

(b) for "new valuation list" substitute "new NAV list".

    (3) Omit paragraphs (2) and (3).

    (4) In the heading to that Article, for "new valuation list" substitute "new NAV list".

     20. Omit Article 39B (adjusted net annual value).

     21. In Article 39C (rating of electricity licence holders), in paragraph (1), for "valuation list" substitute "NAV list".

     22. In Article 39D (rating of gas licence holders, etc.), in paragraph (1), for "valuation list" substitute "NAV list".

     23. In Article 39E (rating of hereditaments occupied for the purpose of water supply or sewerage services), in paragraph (1), for "valuation list" substitute "NAV list".

     24. —(1) Amend Article 41 (distinguishment in valuation list of hereditaments used for public, charitable or certain other purposes) as follows.

    (2) In paragraph (1), the words "in the valuation list as exempt from rates" shall cease to have effect.

    (3) For paragraph (3) substitute the following paragraphs—

    " (3) The hereditament shall be distinguished—


(a) in the capital value list, if it is used for domestic purposes which are also exempting purposes, as exempt from rates under that list to one-half of the extent to which it is so used;

(b) in the NAV list, as exempt from rates under that list to the whole of the extent that it is used for exempting purposes which are not domestic purposes.



    (3A) Where the hereditament is used otherwise than wholly for domestic purposes which are exempting purposes, the capital value of the hereditament shall be apportioned by the Commissioner or the district valuer between—



(a) the use of the hereditament for domestic purposes which are exempting purposes; and

(b) the use of the hereditament for other purposes (so far as relevant to its capital value);



and the apportionment shall be shown in the capital value list.

    (3B) Where the hereditament is used otherwise than wholly for exempting purposes which are not domestic purposes, the net annual value of the hereditament shall be apportioned by the Commissioner or the district valuer between—



(a) the use of the hereditament for exempting purposes which are not domestic purposes; and

(b) the use of the hereditament for other purposes (so far as relevant to its net annual value);



and the apportionment shall be shown in the NAV list.

    (3C) In paragraphs (3) to (3B) and (4), "exempting purposes" means purposes mentioned in sub-paragraph (a), (b)(i) or (ii), (c), (d) or (e) of paragraph (2).".

    (4) In paragraph (4), for the words from "the purposes" to "paragraph (2)" substitute "exempting purposes".

     25. In Article 41A(1) (distinguishment in valuation list of hereditaments occupied by certain bodies and used or made available for use for charitable purposes) and in the heading to that Article, for "valuation" substitute "NAV".

     26. —(1) Amend Article 42 (distinguishment in valuation list of certain other hereditaments exempted from rates) as follows.

    (2) In paragraph (1), for "valuation" substitute "NAV".

    (3) In paragraph (1A), for "valuation" substitute "NAV".

    (4) Omit paragraph (1D).

    (5) In paragraph (1E), omit "or (1D)".

    (6) In the heading to that Article, for "valuation" substitute "NAV".

     27. In Article 43 (distinguishment in valuation list of industrial hereditaments) and in the heading to that Article for "valuation" in each place where it occurs substitute "NAV".

     28. —(1) Amend Article 44 (other matters required or authorised to be entered in valuation list) as follows.

    (2) Omit paragraphs (1) and (2).

    (3) In paragraph (2A), for "valuation list" in each place where it occurs substitute "NAV list".

    (4) After paragraph (2A) add the following paragraph—

    " (2B) References in paragraph (2A)(b) to the hereditament shall not include any part of the hereditament which is used for the purposes of a private dwelling.".

     29. —(1) Amend Article 47 (supply of copies of valuation lists, etc., and of information) as follows.

    (2) In paragraph (2), for "rateable value" substitute "rateable values, capital value".

    (3) Omit paragraph (4).

     30. —(1) Amend Article 49 (revision of the valuation list, and alteration, by district valuer) as follows.

    (2) In paragraph (1)—

(a) for "Article" substitute "paragraph (6) and Articles 49A and";

(b) for "the valuation list" in both places where it occurs substitute "a valuation list";

(c) in sub-paragraph (b), for "the list" substitute "that or any other list".

    (3) In paragraph (2), omit "in the valuation list".

    (4) In paragraph (3), omit "in the valuation list".

    (5) In paragraph (5), for "a new valuation list" substitute "the valuation list in question".

    (6) In the heading to that Article omit "the".

     31. —(1) Amend Article 50 (alteration in the valuation list by Commissioner) as follows.

    (2) For "the valuation list" in each place where it occurs substitute "a valuation list".

    (3) In paragraph (1)(a), for head (iv) substitute the following head—

" (iv) to show the net annual value of the hereditaments occupied by a dock authority which are mentioned in Part X of Schedule 12 or by a holder of a licence or an exemption under Part II of the Electricity (Northern Ireland) Order 1992 or Part II of the Gas (Northern Ireland) Order 1996 or by a water undertaker or sewerage undertaker;".

    (4) In the heading to that Article omit "the".

     32. —(1) Amend Article 51 (appeal to Commissioner against alteration of, or decision not to alter, the valuation list, or review by Commissioner of certain alterations made by him in the list) as follows.

    (2) For paragraph (1) substitute the following paragraphs—

    " (1) Any person other than the Department who is aggrieved by an alteration which the district valuer has caused to be made in a valuation list may, within twenty-eight days of the service on him of the certificate of alteration appeal to the Commissioner against the alteration.

    (1A) Any person other than the Department who is aggrieved by a decision of the district valuer not to cause a valuation list to be altered in consequence of an application by him for the revision of that list may, within twenty-eight days from the date of service on him of the notice of the decision, appeal to the Commissioner against the decision.

    (1B) Paragraph (1A) does not apply to a decision under Article 49(6).".

    (3) In paragraph (2)—

(a) omit the words from "of the Environment" to "Personnel";

(b) for "the valuation list" substitute "a valuation list".

    (4) In paragraph (4), after "paragraph (1)" insert ", (1A)".

    (5) In the heading to that Article omit "the" in both places where it occurs.

     33. —(1) Amend Article 52 (procedure on appeal to Commissioner) as follows.

    (2) In paragraph (1) omit "in the valuation list".

    (3) In paragraph (3)—

(a) in sub-paragraph (a) after "list" insert "in question";

(b) in sub-paragraph (b) omit "in the valuation list".

    (4) In paragraph (4)—

(a) for "the valuation list" where it first occurs substitute "a valuation list";

(b) omit "in the valuation list" in the second place where it occurs;

(c) in sub-paragraph (a) for "the valuation list" substitute "that list";

(d) in sub-paragraph (b) for "the valuation list" substitute "any valuation list".

    (5) After paragraph (4) insert the following paragraphs—

    " (4A) Where the valuation list is a capital value list—


(a) the Commissioner shall complete his review and make his decision under paragraph (4)—


(i) within twenty-eight days from the date of service on him of the notice of appeal under Article 51; or

(ii) within such further period or periods (none of which shall exceed twenty-eight days) as he specifies in a notice, stating the reason for the delay, served by him on the appellant before the expiration of the immediately preceding period; and



(b) the Commissioner shall for the purposes of paragraph (4)(b) have regard to the assumptions mentioned in paragraphs 9 to 12(1) and 13 to 15 of Part I of Schedule 12.



    (4B) Where the date referred to in paragraph (4A)(a)(i) falls before the first anniversary of the coming into force of the capital value list in question, that paragraph shall have effect as if the reference in sub-paragraph (a)(i) to twenty-eight days were a reference to six months.".

    (6) In paragraph (5) for "the valuation list" substitute "any valuation list".

    (7) In paragraph (6)(b) omit "in the valuation list".

     34. In Article 53 (power of Commissioner to transfer appeal to Lands Tribunal), in paragraph (2)(a), for "(2)" substitute "(3)".

     35. —(1) Amend Article 55 (review of revision of valuation list made while appeal pending) as follows.

    (2) In paragraph (1), for "to the Lands Tribunal" substitute "under Article 54 or 54A".

    (3) In paragraph (4), for "54" substitute "54A".

     36. —(1) Amend Article 56 (supplementary provisions as to alterations, etc.) as follows.

    (2) In paragraph (6)—

(a) for "the valuation list or in" substitute "a valuation list (including";

(b) for "force" substitute "force)".

    (3) In paragraph (7)—

(a) for "the valuation list" substitute "a valuation list";

(b) for "on an appeal made or transferred to the Tribunal under this Part" substitute "or the Valuation Tribunal under this Order";

(c) for "the Tribunal" substitute "that Tribunal".

    (4) In paragraph (8)—

(a) for "alterations in the valuation list" substitute "alteration";

(b) at the end of sub-paragraph (d), omit "and";

(c) after sub-paragraph (e) add

" and
(f) a water undertaker or sewerage undertaker if it so requests.".

     37. —(1) Amend Article 60 (offences) as follows.

    (2) In paragraph (1), for "59(1) or (2)" substitute "59".

    (3) In paragraph (3)—

(a) after "any person" insert "for the purpose of any application under this Order or";

(b) for "or 26, or in a return made under Article 59(1) or (2)" substitute ", 26 or 59";

(c) omit "to imprisonment for a term not exceeding three months or" and ", or to both".

     38. —(1) Amend Article 61 (regulations) as follows.

    (2) In paragraph (1)(b), for "or 51(1), (2) or (4)" substitute "51(1), (1A), (2) or (4), or 52(4A) or (4B)".

    (3) Omit paragraph (1A).

    (4) For paragraph (2) substitute the following paragraphs—

    " (2) Regulations shall not be made under Article 18(2) or 29A or paragraph 8 of Schedule 5 unless a draft of the regulations has been laid before, and approved by a resolution of, the Assembly.

    (2A) Regulations made under Article 23A or paragraph (1)(b) shall be subject to affirmative resolution.

    (2B) Regulations made under provisions of this Order other than those to which paragraphs (2) and (2A) apply shall be subject to negative resolution.".

     39. —(1) Amend Article 62 (service of documents) as follows.

    (2) In paragraph (1)(b)—

(a) omit "by the district valuer" in both places where it occurs;

(b) for "the valuation list" in both places where it occurs substitute "a valuation list".

    (3) In paragraph (2)—

(a) omit "of the Environment";

(b) in sub-paragraph (a), for "that" substitute "the".

     40. In Schedule 2 (definitions relating to industrial hereditaments), in paragraph 1, in the definition of "industrial hereditament" for "for which the net annual value is apportioned under Article 44(2) as being" substitute "which is".

     41. —(1) Amend Schedule 5 (definition of "dwelling-house", etc.) as follows.

    (2) For paragraph 1 substitute the following paragraph—

     " 1. In this Order—


"dwelling-house" means, subject to paragraphs 2 to 5, a hereditament used wholly for the purposes of a private dwelling;
"private garage" has the meaning given by paragraph 6;
"private storage premises" has the meaning given by paragraph 7.".

    (3) In paragraph 2, after sub-paragraph (4), add the following sub-paragraph—

    " (5) The following shall be deemed not to be used for the purposes of a private dwelling—


(a) so much of an area of a caravan site which is valued as a single hereditament under sub-paragraph (1) of paragraph 2 of Part XIII of Schedule 12 as is not in the occupation of the site operator;

(b) a caravan pitch which is a separate hereditament in the circumstances mentioned in that sub-paragraph but in relation to which the district valuer has not exercised the power conferred by that sub-paragraph.".

    (4) In paragraph 3(a) and (b), after "garden," insert "park, pleasure ground,".

    (5) In paragraph 4(2), for "the hereditament, to the extent of so much of its net annual value as is apportioned to that part," substitute "that part".

    (6) After paragraph 4 insert the following paragraph—

     " 4ZA. —(1) A hereditament or part of a hereditament shall be deemed not to be used for the purposes of a private dwelling if it is—


(a) held by the Secretary of State for the purposes of armed forces accommodation; and

(b) situated within the perimeter of a military establishment.



    (2) In this paragraph "military establishment" means an establishment used by any of Her Majesty's forces.".

    (7) Omit paragraph 4A.

    (8) In paragraph 5—

(a) for "this Schedule" substitute "paragraphs 1 to 4ZA";

(b) omit sub-paragraph (d).

    (9) After paragraph 5 add the following paragraphs—

     " 6. —(1) In this Order "private garage" means, subject to sub-paragraph (2), a hereditament which is used wholly or mainly for the accommodation of a motor vehicle.

    (2) For the purposes of sub-paragraph (1) a hereditament which is used—


(a) for the purposes of a trade or business; or

(b) by a charity, a public body or any other body that is not established or conducted for profit,



is not a private garage.

    (3) In sub-paragraph (2)—



"charity" means a body established for charitable purposes only;
"public body" means—
(a) a body established by or under a statutory provision; or

(b) a department of the Government of the United Kingdom.



     7. —(1) In this Order "private storage premises" means a hereditament which is used wholly in connection with a dwelling-house or dwelling-houses and so used wholly or mainly for the storage of domestic articles belonging to the residents.

    (2) In sub-paragraph (1)—



"domestic articles" means—
(a) household stores and other articles for domestic use;

(b) light vehicles, whether mechanically-propelled or not;


"residents" means persons residing in the dwelling-house or dwelling-houses referred to in sub-paragraph (1).

     8. The Department may by regulations modify paragraphs 1 to 7.".

     42. —(1) Amend Schedule 6 (definitions of "material change of circumstances" and "the time of valuation") as follows.

    (2) Omit paragraph 2.

    (3) In the heading to the Schedule—

(a) for "DEFINITIONS" substitute "DEFINITION";

(b) omit "AND "THE TIME OF VALUATION"".

     43. —(1) Amend Schedule 7 (rateable value of hereditaments) as follows.

    (2) For paragraph 2 (hereditaments wholly exempt from rates) substitute the following paragraph—

     " 2. —(1) Where a hereditament is distinguished in the NAV list as wholly exempt from rates under that list, its rateable net annual value shall be nil.

    (2) Where a hereditament is distinguished in the capital value list as wholly exempt from rates under that list, its rateable capital value shall be nil.".

    (3) Amend paragraph 3 (hereditaments partially exempt from rates) as follows—

(a) for sub-paragraph (1) substitute the following sub-paragraphs—

    " (1) Where a hereditament is distinguished in the NAV list under Article 41 as partially exempt from rates under that list, its rateable net annual value shall be the whole of so much of its net annual value as is shown in that list under paragraph (3B) of that Article as apportioned to the use of the hereditament for other purposes (so far as relevant to its net annual value).

    (1A) Where a hereditament is distinguished in the capital value list under Article 41 as exempt from rates under that list to one-half of the extent to which it is used for domestic purposes which are also exempting purposes, its rateable capital value shall be—


(a) one-half of its capital value if it is wholly used for domestic purposes which are also exempting purposes; or

(b) if an apportionment is shown in the capital value list under paragraph (3A) of that Article, the aggregate of—


(i) one-half of so much of its capital value as is shown in the capital value list as apportioned to the use of the hereditament for domestic purposes which are also exempting purposes; and

(ii) the whole of so much of the capital value as is shown in the capital value list as apportioned to the use of the hereditament for other purposes (so far as relevant to its capital value).



    (1B) In sub-paragraphs (1) and (1A) "domestic purposes" and "exempting purposes" have the same meaning as in Article 41.";

(b) in sub-paragraph (2)—


(i) in head (b) for "valuation list" substitute "NAV list";

(ii) for the words from "rateable value" to the end substitute "rateable net annual value shall be the same proportion of its net annual value as its rateable value was of its net annual value immediately before the commencement of the amendments of this sub-paragraph by Schedule 2 to the Rates (Amendment) (Northern Ireland) Order 2006";



(c) in sub-paragraph (3)—



(i) for "the valuation list" substitute "the NAV list";

(ii) for the words from "rateable value" to the end substitute "rateable net annual value shall be the same proportion of its net annual value as its rateable value was of its net annual value immediately before the commencement of the amendments of this sub-paragraph by Schedule 2 to the Rates (Amendment) (Northern Ireland) Order 2006";



(d) in sub-paragraph (4)—



(i) for "the valuation list" substitute "the NAV list";

(ii) for the words "rateable value" in both places where they occur substitute "rateable net annual value";



(e) after sub-paragraph (4) insert the following sub-paragraph—

    " (4A) Where the original hereditament ceased to be so occupied before the commencement of the insertion of this paragraph by Schedule 2 to the Rates (Amendment) (Northern Ireland) Order 2006, the second reference in sub-paragraph (4) to its rateable net annual value shall be construed as a reference to its rateable value.".

    (4) For paragraph 3A substitute the following paragraph—

     " 3A. Where—


(a) only part of a hereditament is situated within an enterprise zone; and

(b) the hereditament is distinguished in the NAV list under Article 42(1B) as partially exempt from rates,



its rateable net annual value shall be so much of its net annual value as is shown in the NAV list as apportioned to that part of the hereditament which is not situated within an enterprise zone.".

    (5) Amend paragraph 4 (industrial hereditaments) as follows—

(a) in sub-paragraph (2)—


(i) for "the valuation list" substitute "the NAV list";

(ii) for "rateable value" substitute "rateable net annual value";



(b) in sub-paragraph (3), for "rateable value" substitute "rateable net annual value".

    (6) In paragraph 4A (freight-transport hereditaments), in sub-paragraph (2)—

(a) for "the valuation list" substitute "the NAV list";

(b) for "rateable value" substitute "rateable net annual value".

    (7) In paragraph 4B (hereditaments occupied and used partly for industrial purposes or transport purposes and partly for other purposes)—

(a) for "valuation list" substitute "NAV list";

(b) for "rateable value" substitute "rateable net annual value".

    (8) In the heading to that Schedule, “for "VALUE" substitute "VALUES".

     44. —(1) Amend paragraph 4 of Schedule 8 (incidence of rates) as follows.

    (2) In sub-paragraph (1)—

(a) for "if the rateable value is reduced" substitute “if the amount payable by way of rates is reduced in consequence of the alteration;

(b) for "if the rateable value is increased" substitute "if the amount payable by way of rates is increased in consequence of the alteration";

(c) omit the words "at the rate in the pound current for the time being".

    (3) After sub-paragraph (1) insert the following sub-paragraph—

    " (1A) For the purposes of sub-paragraph (1)(a) the rateable value of a hereditament is altered if—


(a) the rateable net annual value or the rateable capital value is altered;

(b) the hereditament becomes liable, or ceases to be liable, to be valued upon an estimate of its net annual value or its capital value.".

     45. —(1) Amend Schedule 8A (unoccupied hereditaments) as follows.

    (2) In paragraph 3(5), omit head (ii).

    (3) In paragraph 5(2)—

(a) for "65" in both places where it occurs substitute "80";

(b) for "valuation list" in both places where it occurs substitute "NAV list".

    (4) In paragraph 6(1), for "the disabled)" substitute "persons with a disability)".

    (5) In paragraph 8(1), for "59" substitute "58".

     46. —(1) Amend Schedule 9 (payment of rates on dwellings by instalments) as follows.

    (2) In paragraph 5, omit "(apart from any rebate under Article 28)".

    (3) In the heading to that Schedule, omit "ON DWELLINGS".

     47. —(1) Amend Schedule 9A (relief from rates for general stores etc. in rural settlements) as follows.

    (2) In paragraph 3(2)(b), for "valuation list" substitute "NAV list".

    (3) In paragraph 4—

(a) in sub-paragraph (1), omit "with the approval of the Department of Finance and Personnel and";

(b) in sub-paragraph (2)(b), for "valuation list" substitute "NAV list".

     48. —(1) Amend Schedule 12 (basis of valuation) as follows.

    (2) In Part I (general rule)—

(a) in paragraph 2(1)—


(i) for "the valuation list" where it first occurs substitute "a valuation list";

(ii) for "the valuation list" in the second place where it occurs substitute "that list";



(b) omit paragraph 3.

    (3) In paragraph 1 of Part 1A (sporting rights), after sub-paragraph (2) insert the following sub-paragraph—

    " (2A) For the purposes of determining the capital value of the hereditament, the right of sporting shall be treated as if it did not exist.".

    (4) In Part II (farmhouses etc.), the existing provision shall become paragraph 1 and after it add the following paragraph—

     " 2. The capital value of a house occupied and used as mentioned in paragraph 1 shall be estimated on the assumption (in addition to those mentioned in Part I) that the house will always be so occupied and used.".

    (5) In Part IV (railways), in paragraph 2, for "valuation list" wherever it occurs substitute "NAV list".

    (6) In Part XIII (caravan sites)—

(a) omit paragraph 2(2) and (3);

(b) in paragraph 3(1), for "valuation list" substitute "NAV list".

     49. —(1) Amend Schedule 14 (distinguishment of industrial hereditaments and freight-transport hereditaments) as follows.

    (2) In paragraph 2(1) for "valuation list" substitute "NAV list".

    (3) In paragraph 3—

(a) in sub-paragraph (1)—


(i) for "valuation list" substitute "NAV list";

(ii) at the end add "(so far as relevant to its net annual value)";



(b) in sub-paragraph (2), for "valuation list" substitute "NAV list".

     50. In Part II of Schedule 16 (transitional provisions, etc.), in paragraph 5, for "valuation list within the meaning of this Order" substitute "NAV list or the capital value list".

    " (5A) In this Article "NAV list" has the same meaning as in the principal Order.".