RATES (NORTHERN IRELAND) ORDER 1977

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RATES (NORTHERN IRELAND) ORDER 1977 - SECT 31



31.(1) Subject to paragraph (5) and Article 44(2A)(b)(i), the amount which,
apart from this Article, would be payable on account of a rate in respect of a
hereditament to which this Article applies shall for each year be reduced in
accordance with paragraphs (3) and (4).

(2) This Article applies to a hereditament

(a)which, or any part of which, is used solely for the purposes of a
prescribed recreation; and

(b)which is occupied for the purposes of a club, society or other organisation
that

(i)is not established or conducted for profit, and

(ii)does not employ any person to engage in any recreation for reward, except
for the instruction of other persons who are themselves engaging or preparing
to engage in it otherwise than for reward; and

(c)which is not distinguished in the valuation list as exempt from rates as
being a hereditament of a description mentioned in Article 41(2)(e) or (f)
(recreational charities).

(3) Where the hereditament is shown in the valuation list as used solely for
the purposes of a prescribed recreation, the reduction shall be effected by
reducing the normal rate by 65.

(4) Where the hereditament is 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 is 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 is referable to the remainder of the net annual
value,

(5) Where a hereditament is one to which this Article applies during part only
of a year, the reduction shall be made for that part of the year only; and if
the reduction, or any adjustment in it, affects the amount levied on account
of a rate in respect of the hereditament for that year, the difference

(a)if too much has been paid, shall be repaid or allowed; or

(b)if too little has been paid, shall be paid and may be recovered as if it
were arrears of the rate.

(6) In this Article

"the normal rate" for any year in respect of any hereditament means the amount
which, apart from this Article, would be the amount in the pound of the rate
to be levied for that year in respect of that hereditament;

"prescribed recreation" means a recreation, whether conducted indoors or
outdoors, which in the opinion of the Department demands an appreciable degree
of physical effort and which is of a kind specified by the Department, after
consultation with the Sports Council for Northern Ireland and with any
association which appears to the Department to be representative of district
councils, by an order made subject to affirmative resolution;

"use" in relation to a hereditament or any part of it means use by members of
the club, society or other organisation for the purposes of which the
hereditament is occupied or by other persons who under the rules of that club,
society or organisation are permitted to use the hereditament or that part;

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Northern Irish Legislation

RATES (NORTHERN IRELAND) ORDER 1977 - SECT 31