RATES (NORTHERN IRELAND) ORDER 1977

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RATES (NORTHERN IRELAND) ORDER 1977 - SECT 44



44.(1) Where a hereditament is a dwelling-house it shall be shown as such in
the valuation list.

(2) Where a hereditament, though not a dwelling-house, is used partly for the
purposes of a private dwelling, the net annual value of the hereditament shall
be apportioned by the Commissioner or the district valuer between the use of
the hereditament

(a)for the purposes of a private dwelling; and

(b)for other purposes,

[(2A) Where a hereditament is one to which Article 31 applies

(a)if the hereditament is used solely for the purposes of a prescribed
recreation (as defined by Article 31(6)), it shall be shown in the valuation
list as so used;

(b)if only one or more than one part (but not the whole) of the hereditament
is so used, the net annual value of the hereditament shall be apportioned by
the Commissioner or the district valuer between the part or parts of the
hereditament used solely for the purposes of a prescribed recreation and the
remainder of the hereditament, and

(i)if the amount apportioned to the part or parts of the hereditament used
solely for the purposes of a prescribed recreation is less than 20 per cent.
of the net annual value, the hereditament shall be shown in the valuation list
as having no part of its net annual value apportioned to that part or these
parts;

(ii)if the amount so apportioned is 20 per cent. or more, but less than 50 per
cent., of the net annual value, the apportionment shall be shown in the
valuation list;

<(iii)if the amount so apportioned is 50 per cent. or more, but less than 80 per cent., of the net annual value, that amount shall be increased by 20 per cent. thereof (and the amount apportioned to the remainder of the hereditament shall be reduced accordingly) and the apportionment as so adjusted shall be shown in the valuation list;


(d)if the amount so apportioned is 80 or more of the net annual value, the
hereditament shall be shown in the valuation list as used solely for the
purposes of a prescribed recreation.

(3) Where property of any description such as is mentioned in Schedule 10 is
occupied by or on behalf of the Crown for public purposes and a contribution
in lieu, or in aid, of rates is made by the Crown in respect of that property,
particulars of that property may be entered in the valuation list as if that
property were a hereditament and the value upon which the contribution is
computed were the net annual value, but this paragraph shall not affect any
exemption or immunity of the Crown or any question as to contributions to be
made by the Crown in lieu, or in aid, of rates.

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Northern Irish Legislation

RATES (NORTHERN IRELAND) ORDER 1977 - SECT 44