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63. Para.(1), with Schedule 15, effects amendments
(2) Schedule 16 (which largely re-enacts by reference to this Order
transitional and saving provisions, and provisions for the construction of
references, which were contained in provisions repealed by this Order) shall
have effect.
Para.(3), with Schedule 17, effects repeals
(4) In the application of section 29 of the Interpretation Act (Northern
Ireland) 1954 to any repeal made by this Order, subsection (1) and paragraph
(a) of subsection (3) shall have effect as if the word "statutory", wherever
it occurs, were omitted.
1. In this Order, "agricultural land"
(a)means any land used as arable, meadow or pasture ground only (including
pastoral land), land used for a plantation or a wood or for the growth of
saleable underwood, or land exceeding [0.1012 hectare] used for the purposes
of poultry farming, market gardens, nursery grounds, orchards or allotments,
but does not include land occupied together with a house as a park, gardens or
pleasure grounds, or land kept or preserved mainly or exclusively for purposes
of sport or recreation or land used as a racecourse; and
(b)includes land occupied with, and used solely in connection with the use of,
such a building as is mentioned in paragraph 2(1)(b).
2.(1) In this Order, "agricultural buildings"
(a)means buildings occupied together with agricultural land and used solely in
connection with agricultural operations thereon, or buildings being or forming
part of a market garden and used for the purposes thereof; and
(b)includes a building which is used solely in connection with agricultural
operations carried on on agricultural land and which is occupied either
(i)by the occupiers of all that land; or
(ii)by individuals who are appointed by the said occupiers for the time being
to manage the use of the building and of whom each is an occupier of some of
the land or a member of the board of directors or other governing body of such
an occupier who is a body corporate,
(b)where the number of occupiers of all the said land does not exceed
twenty-four (two or more persons occupying jointly being counted as one, but
as a separate person from any of them who are occupying any of the land
severally); and
(c)also includes a building which is used in connection with agricultural
operations carried on on agricultural land and which is occupied by a body
corporate any of whose members are, or are together with the body, the
occupiers of the land, where that use, or that use together with the use
mentioned in paragraph 3(1)(b) is its sole use;
(2) In this paragraph "building" includes a distinct part of a building.
3.(1) In this Order, "livestock or poultry building"
(a)means a building which
(i)is used for the production of livestock or poultry; or
(ii)is occupied together with one or more than one other building used for the
production of livestock or poultry and is used in connection with the
operations carried on in that other building or those other buildings;
(a)where either the use mentioned in sub-head (i) or (ii) is the sole use, or
the building is occupied together with agricultural land and used also in
connection with agricultural operations on that land and that use together
with the use mentioned in sub-head (i) or (ii) (as the case may require) is
its sole use; and
(b)includes a building which
(i)is used solely in connection with the operations carried on in one or more
than one building to which head (a) applies; and
(ii)is occupied either
(aa)by a body corporate any of whose members are, together with the body, the
occupiers of that building or those buildings; or
(bb)by persons who would satisfy the requirements of paragraph 2(1)(b)(ii) if
the building were an agricultural building;
(b)and whose use as mentioned in this paragraph, or that use together with the
use mentioned in paragraph 2(1)(c), is its sole use;
(2) In this paragraph
"building" includes a distinct part of a building;
"livestock" means any animal kept for the production of food, wool, skins or
fur;
"poultry" includes the eggs of poultry;
"production" includes the breeding, rearing, fattening and keeping of
livestock or poultry, but does not include the keeping of livestock or poultry
which are in transit.
4. In determining for the purposes of this Schedule whether anything used in
any way is solely so used or whether any use of it is its sole use, no account
shall be taken of any time in which it is used in any other way if that time
does not amount to a substantial part of the time during which it is used.
1. In this Order
"factory", subject to the provisions of this Schedule, has the meaning
assigned to it by section 175 of the Factories Act (Northern Ireland) 1965;
"fishing engine" has the meaning assigned to it by section 206 of the
Fisheries Act (Northern Ireland) 1966;
"industrial hereditament"
(a)means a hereditament, exclusive of any part of the hereditament which is
used for the purposes of a private dwelling, which is occupied and used as a
mine or quarry, or, subject as provided in this Schedule, as a factory;
(b)does not include a hereditament occupied and used as a factory if it is
primarily occupied and used for any of the following purposes, or for a
combination of any such purposes
(i)the purposes of a private dwelling;
(ii)the purposes of a retail shop;
<(iii)the purposes of distributive wholesale business;
<(iv)purposes of storage;
(v)the purposes of a public supply undertaking;
<(vi)any other purposes whether or not similar to any of the foregoing, which are not those of a factory;
"mine" has the meaning assigned to it by section 156 of the Mines Act
(Northern Ireland) 1969 and includes anything which by virtue of that section
is deemed to form part of a mine;
"public supply undertaking" means any undertaking primarily carried on for the
supply of gas, water, electricty or hydraulic power for public purposes, or to
members of the public, 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 Measure or an Act or Measure confirming a provisional
order);
"quarry" has the meaning assigned to it by section 29 of the Quarries Act
(Northern Ireland) 1927 and includes anything which by virtue of that section
is deemed to form part of a quarry;
"retail shop" includes any premises of a similar character where retail trade
or business including repair work) is carried on.
2. For the purposes of this Order
(a)the following hereditaments shall be deemed to be industrial hereditaments
occupied and used wholly for industrial purposes
(i)salmon fishings and eel fishings, where the right thereto is regularly
exercised by means of a fishing engine of any description, other than rod and
line or hand line, throughout that part of the year during which fishing by
means of a fishing engine of that description is permitted by law;
[(ii)a hereditament occupied by the holder of a fish culture licence under
section 11 of the Fisheries Act (Northern Ireland) 1966 and used wholly or
mainly for purposes of a fish farm in accordance with the licence;]
Head (iii) rep. by 1981 NI 7 art.10(4) sch.5
(b)a hereditament shall not be deemed not to be occupied and used as a factory
by reason only of the fact that the owner or occupier of the hereditament is
the only person working therein or that no other person working therein is in
his employment;
(c)any place used by the occupier for the housing or maintenance of his road
vehicles or as stables shall, notwithstanding that it is situated within the
close, curtilage or precincts forming a factory and used in connection
therewith, be deemed not to form part of the factory.
3. Where two or more properties within the same curtilage, or contiguous to
one another are in the same occupation and, though treated for any reason as
two or more hereditaments for the purposes of valuation and rating, are used
as parts of a single mine, quarry or factory, then, for the purposes of
determining whether the several hereditaments are industrial hereditaments,
they shall be treated as if they formed parts of a single hereditament
comprising all those hereditaments.
In this Order
"non-running-line hereditament" means a railway hereditament which is not a
running-line hereditament;
"railway company" means a body operating a railway undertaking;
"railway hereditament" means a hereditament occupied by a railway company for
the purpose of its undertaking but does not include
(a)any hotel, refreshment room, dwelling-house, residence, town office or town
receiving depot;
(b)any premises used and occupied for the purposes of subsidiary services
(other than those connected with the local collection and delivery of parcels,
goods or merchandise conveyed, or to be conveyed, by rail) carried on by that
company for the purpose of road, sea or other transport;
(c)any waterworks, electric light works, power works or gas works, unless they
are used mainly to supply the undertaking;
(d)any store, building or premises let by that company, or, if unused, capable
of being so let;
"running-line" means the railway line or lines which are used primarily for
the conveyance of railway traffic from place to place and includes the land
under, between and adjoining such line or lines, but does not include land
which is the site of buildings, structures, sidings, platforms, yards and
approaches;
"running-line hereditament" means a railway hereditament which consists of
running-line only.
In this Order
"canal transport purposes" means all purposes connected with the conveyance or
transport by canal of carriages, parcels or merchandise, including the
construction, maintenance and repair of all ways, works, machinery and plant
used in connection with the canal undertaking;
"canal undertaking" includes any inland navigation undertaking comprising as
part thereof an inland navigation used for the conveyance of merchandise, and
"canal", in relation to such an undertaking, shall be construed as including
an inland navigation;
"dock" includes any harbour, wharf, pier, jetty or other works in or at which
vessels can ship or unship merchandise or passengers not being a pier or jetty
primarily used for recreation;
"dock authority" means any person or body of persons, whether incorporated or
not, who are authorised to construct, or are owners or lessees of, any dock
authorised by any statutory provision;
"dock purposes" means all purposes connected with the shipping or unshipping
at a dock of passengers and their luggage, or of carriages, parcels or
merchandise, or the conveyance or transport thereof by a railway forming part
of a dock undertaking, including the construction, maintenance and repair of
all ways, works, machinery and plant used in connection with the undertaking,
or connected with the provision of accommodation for vessels and their stores,
equipment and tackle (including fishing tackle), whether for purposes of
repair or otherwise;
"dock undertaking" means an undertaking carried on by a dock authority, but
also includes any other undertaking comprising as part thereof a dock in so
far only as its business is carried on at and in connection with that dock;
"freight-transport hereditament" means all or any of the following
hereditaments
(a)a hereditament occupied and used wholly or partly for canal transport
purposes as part of a canal undertaking, being an undertaking whereof a
substantial proportion of the volume of the business is concerned with the
conveyance of merchandise not belonging to, or intended for the use of, the
undertakers;
(b)a hereditament, having a net annual value exceeding #100, occupied and used
wholly or partly for dock purposes as part of a dock undertaking, being an
undertaking whereof a substantial proportion of the volume of business is
concerned with the shipping and unshipping of merchandise not belonging to, or
intended for the use of, the undertakers;
(c)a hereditament occupied and used wholly or partly for railway transport
purposes as part of a railway undertaking carried on by a railway company
being an undertaking whereof the railway is used as a public railway for the
conveyance of merchandise otherwise than by passenger train or carriage, and
which comprises at least two stations situated in Northern Ireland and used
for railway transport purposes;
"merchandise" includes goods, minerals, livestock and animals of all
descriptions;
"railway transport purposes" means all purposes connected with the conveyance
or transport by railway of passengers and their luggage, or of carriages,
parcels or merchandise, including the construction, maintenance and repair of
all ways, works, machinery and plant used in connection with the railway
undertaking;
"transport purposes" means all or any of the following purposes
(a)canal transport purposes;
(b)dock purposes;
(c)railway transport purposes;
"vessel" has the meaning assigned to it by section 742 of the
Merchant Shipping Act 1894 and includes a hovercraft within the meaning of the
Hovercraft Act 1968.
1. Subject to the provisions of this Schedule, in this Order "dwelling-house"
means a hereditament used wholly for the purposes of a private dwelling.
2. A hereditament which is used for the letting of rooms singly for
residential purposes shall be deemed not to be used for the purposes of a
private dwelling if the whole, or substantially the whole, of the available
accommodation is used for such lettings but, save as aforesaid, a hereditament
shall not be deemed to be used otherwise than wholly for the purposes of a
private dwelling by reason only that one or more than one room therein is let
for residential purposes.
3. A hereditament shall not be deemed to be used otherwise than wholly for the
purposes of a private dwelling by reason of either or both of the following
circumstances
(a)that it includes a garage, outhouse, garden, yard, court, forecourt or
other appurtenance which is not used, or not used wholly, for the purposes of
a private dwelling;
(b)that part of the hereditament, not being a garage, outhouse, garden, yard,
court, forecourt or other appurtenance, is used partly for the purposes of a
private dwelling and partly for other purposes, unless that part was
constructed, or has been adapted, for those other purposes.
4.(1) A hereditament shall not be deemed to be used otherwise than wholly for
the purposes of a private dwelling by reason that a person who resides in the
hereditament, or in part thereof, is required or permitted to reside therein
in consequence of his employment or of holding an office.
(2) Without prejudice to sub-paragraph (1), a hereditament shall be deemed to
be used wholly for the purposes of a private dwelling if it is, or is treated
for the purposes of Article 41 as,
(a)of a description mentioned in paragraph (2) of that Article, and
(b)used wholly for domestic purposes within the meaning of that Article;
(i)a hereditament is treated for the purposes of that Article as of a
description so mentioned by reason of a distinct part of the hereditament
being of that description and that part is used as mentioned in head (b), or
(ii)a distinct part of a hereditament is treated for the purposes of that
Article as of a description so mentioned and as so used,
5. In this Schedule
(a)"the available accommodation" means so much of the accommodation in the
hereditament in question as is suitable for being used for the letting of
rooms singly for residential purposes;
(b)references to the letting of rooms are references to the letting thereof by
way either of a tenancy or of a licence, and either with or without board or
other services or facilities;
(c)references to the purposes of a private dwelling include references to the
purposes of private dwellings.
1. In this Order
"material change of circumstances" means a change of circumstances which
consists of
(a)the coming into occupation of a newly erected or newly constructed
hereditament or of a hereditament which has been out of occupation on account
of structural alterations; or
(b)a change in the value of a hereditament caused by the making of structural
alterations or by the total or partial destruction of any building or other
erection by fire or any other physical cause; or
(c)the happening of any event whereby
(i)any property or part of any property begins, or ceases, not to be treated
as a hereditament; or
(ii)any hereditament or part of any hereditament begins or ceases to be
entitled to be distinguished in the valuation list in pursuance of Article 41,
42 or 43; or
(d)property previously valued as a single hereditament becoming liable to be
valued as two or more hereditaments; or
(e)property previously valued as two or more hereditaments becoming liable to
be valued as a single hereditament; or
(f)a hereditament becoming or ceasing to be a dwelling-house; or
(g)a hereditament being used to a greater or lesser extent for the purposes of
a private dwelling or private dwellings.
2. In this Order "the time of valuation", in relation to a change of
circumstances, means the time by reference to which so much of the valuation
list was prepared as is affected by that change of circumstances.
1. Except as provided to the contrary in this Schedule, the rateable value of
any hereditament shall be its net annual value.
2. Where a hereditament is distinguished in the valuation list as wholly
exempt from rates, its rateable value shall be nil.
3. Where a hereditament is distinguished in the valuation list under Article
41 as partially exempt from rates, its rateable value shall be the aggregate
of
(a)one-half of so much of its net annual value as is shown in the list as
apportioned to the use of the hereditament for such of the purposes mentioned
in sub-paragraph (a), (b)(i) or (ii), (c), (d)[,(e), (f) or (g)] of Article
41(2) as are domestic purposes within the meaning of that Article; and
(b)the whole of so much of its net annual value as is shown in the list as
apportioned to the use of the hereditament for purposes other than the
purposes mentioned in that sub-paragraph.
4.(1) This paragraph applies to
(a)industrial hereditaments other than those mentioned in paragraph 5(a), (b)
and (c); and
(b)freight-transport hereditaments.
(2) Where a hereditament to which this paragraph applies is distinguished in
the valuation list as being occupied and used wholly for industrial purposes
or wholly for transport purposes, its rateable value shall be one-quarter of
its net annual value.
(3) Where a hereditament to which this paragraph applies is distinguished in
the valuation list as being occupied and used partly for industrial purposes
or transport purposes and partly for other purposes, its rateable value shall
be the aggregate of
(a)one-quarter of so much of its net annual value as is shown in the list as
apportioned to the occupation and use of the hereditament for industrial
purposes or, as the case may be, for transport purposes; and
(b)the whole of so much of its net annual value as is shown in the list as
apportioned to the occupation and use of the hereditament for other purposes.
(4) For the purposes of this paragraph the property of the Belfast Harbour
Commissioners within the limits of the port and harbour of Belfast, as defined
by the Belfast Harbour Act 1882, held by the said Commissioners in their
actual occupation for their own use or for public purposes, shall be deemed to
be a freight-transport hereditament occupied and used wholly for transport
purposes.
5. The rateable value of
(a)a salmon fishing or an eel fishing, where the right thereto is regularly
exercised by means of a fishing engine of any description, other than rod and
line or hand line, throughout that part of the year during which fishing by
means of a fishing engine of that description is permitted by law; and
Sub-para.(c) rep. by 1981 NI 7 art.10(4) sch.5
1. Except as provided in this Order, the occupier of a hereditament shall not
be entitled to deduct from his rent any part of a rate.
2. Without prejudice to the provisions of this Order with respect to the
chargeability of persons to rates, a contract or covenant may provide for the
payment by any person (whether by allowing a deduction from rent or otherwise)
of any rate payable by any other person, and paragraph 1 shall not restrict
the right of any person to claim the benefit of any such contract or covenant.
3.(1) Where the rates are payable by the owner under Article 20 in respect of
any hereditament in the occupation of a tenant under a contract of tenancy,
then
(a)if the contract was made before Article 20 came into force, or before any
transferred provision corresponding to that Article which was repealed by or
under the 1972 Order or by this Order came into force, in relation to the
hereditament, the tenant shall repay to the owner all sums paid by the owner
during the continuance of the tenancy on account of rates which would, but for
that Article, have been payable by the tenant under the contract of tenancy;
(b)if the contract was made after Article 20 came into force, or after any
such transferred provision as aforesaid came into force, in relation to the
hereditament, and the owner pays any sum in respect of rates which, under the
contract of tenancy as between the owner and the tenant, the tenant is liable
to pay, the tenant shall pay to the owner the amount of the rates so paid;
(2) Where, under the terms of any contract of tenancy made, after Article 20
comes into force, for the letting of any hereditament to which that Article
applies or under the terms of any such contract made after any transferred
provision corresponding to that Article which was repealed by or under the
1972 Order or by this Order came into force in relation to the hereditament,
the sum made payable under the contract is inclusive as between landlord and
tenant of all sums payable for rates, and after the date of the contract the
amount of the rates payable in respect of the hereditament is increased or
reduced, then
(a)the sum so made payable as rent shall be increased or reduced, as the case
may be, by the amount of every such increase or reduction in the sum payable
by the landlord for rates in respect of the hereditament and attributable to
the period during which such rent accrued; and
(b)where any such rent is made payable for a period or periods of less than
one year, the proper proportion of such increase or reduction in rates shall
be paid or allowed, as the case may require, on the occasion of each payment
of rent; and
(c)any such increased or reduced rent shall be recoverable in the same manner
as the rent reserved by the contract of tenancy; provided that, for the
purpose of the summary recovery of possession of any such premises as
aforesaid under any transferred provision, the amount of the rent shall be
deemed to be the amount computed by deducting the amount of the rates from the
total sum payable in respect of rent.
(3) In every contract of tenancy made, after Article 20 comes into force, for
the letting of any hereditament to which that Article applies and in every
contract of tenancy made after any transferred provision corresponding to that
Article which was repealed by or under the 1972 Order or by this Order came
into force in relation to the hereditament to which the contract relates, any
rent reserved by the contract shall be deemed to be inclusive of rates unless
a contrary intention appears from the contract.
(4) Any reference in this paragraph to Article 20 coming into force includes,
in relation to hereditaments brought within the application of that Article by
virtue of an order under paragraph (5) of that Article, a reference to that
order coming into force.
4.(1) Where
(a)a change in the law determining the rateable value of hereditaments of any
description, or of hereditaments generally, comes into operation so as to
alter the rateable value of a hereditament, and
(b)the hereditament is occupied by a tenant under a contract of tenancy made
before the alteration in the rateable value takes or took effect, by virtue of
which
(i)the landlord has undertaken to pay the rates in respect of the
hereditament, and
(ii)there is payable by the tenant a rent inclusive of a sum in consideration
of the payment of those rates by the landlord,
(2) Any question arising as to the amount to be paid or allowed to a tenant by
way of deduction from his rent under this paragraph shall be referred to and
determined by the Lands Tribunal.
5.(1) Except as expressly provided in this Order, nothing in this Order, and
no repeal of any transferred provision effected by or under the 1972 Order or
by this Order, shall affect the right of any person to deduct from rent
payable by him any sum or any part of a sum paid by him in respect of rates or
deducted, on account of any payment of rates, from any rent payable to him,
and any such right which existed immediately before the commencement of the
1972 Order shall continue to apply to rates under this Order, as nearly as may
be to the same extent and subject to the same incidents as then existed.
(2) Any question arising as to the application of a right such as is mentioned
in sub-paragraph (1) in relation to rates under this Order shall be referred
to and determined by the Lands Tribunal.
1. Subject to paragraph 2, a notice by any person under Article 29(1) may be
served
(a)at any time within the three months immediately preceding the beginning of
a year; or
(b)in the year in which he first becomes qualified to serve such a notice in
respect of the hereditament in question, on any later date in that year, which
is not later than the twenty-eighth day after he first became so qualified;
(i)where it is served after 31st December in any year, shall be the first day
of the next succeeding year;
(ii)in any other case, shall be the date of the service of the notice.
2. Where under paragraph 1 a notice under Article 29(1) would fall to be
served at a time before the first occasion when rates are levied in respect of
the hereditament in question, the notice may be served at any time not later
than the fourteenth day after the issue of the first demand for the payment of
any sum due on account of such rates, and the effective date of the notice
shall not be earlier than the date of the issue of that demand.
3. Where a notice under Article 29(1) in respect of any hereditament is duly
served on the Department by a person qualified to serve it, the Department
shall
(a)in respect of the year in which the effective date of that notice falls (or
so much of that year as falls after that date); and
(b)in respect of each subsequent year until that notice ceases to be in force,
4. The number of the instalments specified in any statement under paragraph 3
(a)if the effective date of the notice under Article 29(1) is after 30th
April, shall in the year in which that effective date falls be not less than
the number of complete months between that date and the end of that year
(including, if that date is the first day of a month, that month) reduced, if
that number of months is three, by one or, if that number of months is four or
more, by two;
(b)in any other case shall be not less than ten;
5. The amounts specified in any statement under paragraph 3 for the
instalments payable in the year or part of a year to which the statement
relates shall (apart from any rebate under Article 28) be equal, except that
the Department may round off the amount of any of the instalments other than
either the first or the last to the nearest pound and adjust the amount of the
first or, as the case may be, last of those instalments accordingly; but the
Department may by a further statement in writing make such adjustments in
those amounts as may be necessary in consequence of any change in the amount
the occupier is liable to pay by way of rates in respect of that year or part
of a year.
6. A notice under Article 29(1) shall cease to be in force
(a)if the person by whom it was served withdraws it by a further notice to the
Department; or
(b)if
(i)any instalment is not paid on or before the date when it is due; or
(ii)the Department is satisfied that the person aforesaid is no longer
qualified to serve a notice under Article 29(1) in respect of the hereditament
in question,
(b)and the Department serves notice on that person that, by reason of the
default or, as the case may be, his ceasing to be so qualified, the notice
under Article 29(1) is being treated as cancelled;
1. Land, as distinct from an estate in land or water.
2. Rights of fishing.
3. Profits a0 prendre other than rights of fishing.
4. Easements.
5. Tolls.
6. Railways.
7. Canals, navigations and rights of navigation.
8. Other rights over land.
Supplementary Provisions
(1) The following kinds of property occupied by the Service are hereditaments
(2) The Service shall be treated as occupying in every district a hereditament
of a net annual value calculated in accordance with Part VI of Schedule 12.
(1) The following kinds of property occupied by a gas undertaking are
hereditaments
(2) A gas undertaking shall be treated as occupying in any district during any
year a hereditament of a net annual value calculated in accordance with Part
VII of Schedule 12 if, in the penultimate year, the undertaking
(1) Any room or other part of a hereditament which has been added thereto or
included therein solely for the purpose of affording air-raid protection and
which is not occupied or used for any other purpose.(3) Any property which is
intended to be occupied and used solely for the purpose of air-raid
protection, and which is not occupied or used for any other purpose.(2) Any
room or other part of a hereditament such as is referred to in paragraph (1)
in column 2, or any property such as is referred to in paragraph (3) in column
2, which is or has been occupied or used for any purposes other than that of
affording air-raid protection shall not be disregarded.(4) In this entry,
"purpose of affording air-raid protection" includes instruction and training
in connection with air-raid precaution and air-raid protection.1. Subject to
the provisions of this Schedule, for the purposes of this Order the net annual
value of a hereditament shall be the rent for which, one year with another,
the hereditament might, in its actual state, be reasonably expected to let
from year to year, the probable average annual cost of repairs, insurance and
other expenses (if any) necessary to maintain the hereditament in its actual
state, and all rates, taxes or public charges (if any), being paid by the
tenant.
2.(1) Subject to sub-paragraph (2), in estimating the net annual value of a
hereditament for the purposes of any revision of the valuation list, regard
shall be had to the net annual values in the valuation list of comparable
hereditaments which are in the same state and circumstances as the
hereditament whose net annual value is being revised.
(2) Sub-paragraph (1) shall not apply to any hereditament for whose valuation
special provision is made by or under Part IV or any of the succeeding Parts
of this Schedule, or to any hereditament whose net annual value falls to be
ascertained by reference to the profits of the undertaking or business carried
on therein.
3.(1) In estimating the net annual value of a hereditament, regard may be had
to
(a)the capital value of that hereditament; and
(b)the capital values of other hereditaments of the same general character for
which rents are known or have been estimated for the purposes of paragraph 1.
(2) In this paragraph "capital value" in relation to a hereditament means the
price which a willing seller would reasonably expect to realise for the fee
simple absolute in possession in the hereditament, in its actual state and
with vacant possession, at the time by reference to which the estimate of net
annual value falls to be made, on the assumption that there was then an
adequate supply of similar properties available to meet a reasonable demand.
4. Where the net annual value of a hereditament is fixed, wholly or partly,
having regard to the volume of trade carried on at the hereditament or the
quantity of minerals or other substances extracted from it, the volume or
quantity to be taken into account for the purposes of a valuation shall be the
probable volume or quantity for the first year with respect to which that
valuation will be in force.
The net annual value of a house occupied in connection with agricultural land
[or a fish farm] and used as the dwelling of a person
(a)whose primary occupation is the carrying on or directing of agricultural
[or, as the case may be, fish farming] operations on that land; or
(b)who is employed in agricultural [or, as the case may be, fish farming]
operations on that land in the service of the occupier thereof and is
entitled, whether as tenant or otherwise, so to use the house only while so
employed,
1. Subject to the provisions of this Part, in estimating the net annual value
of any hereditament no account shall be taken of the value of any plant or
machinery in or on the hereditament.
2. Where there is in or on a hereditament any plant or machinery which is of a
description falling within a class mentioned in paragraph 3, and which also,
where kinds of plant and machinery are there listed in relation to plant or
machinery of such a description, is of such a kind, the plant or machinery
shall, subject to any order under paragraph 4, be deemed to be part of the
hereditament.
3. The classes of plant and machinery referred to in paragraph 2 are
Machinery and plant (together with the shafting, pipes, cables, wires and
other appliances and structures accessory thereto) which is used or intended
to be used mainly or exclusively in connection with any of the following
purposes, that is to say
(a)the generation, storage, primary transformation or main transmission of
power in or on the hereditament; or
(b)the heating, cooling, ventilating, lighting, draining, or supplying of
water to the land of which the hereditament consists, or the protecting of the
hereditament from fire;
Provided that, in the case of machinery or plant which is in or on the
hereditament for the purpose of manufacturing operations or trade processes,
the fact that it is used in connection with those operations or processes for
the purpose of heating, cooling, ventilating, lighting, draining, supplying
water, or protecting from fire shall not cause it to be treated as falling
within the classes of machinery or plant specified in this Schedule.
Machinery and plant specified in Table 1A (together with the appliances and
structures accessory thereto specified in the List of Accessories) which is
used or intended to be used mainly or exclusively in connection with the
generation, storage, primary transformation or main transmission of power in
or on the hereditament.
"Transformer" means any plant which changes the pressure or frequency or form
of current of electrical power to another pressure or frequency or form of
current, except any such plant which forms an integral part of an item of
plant or machinery in or on the hereditament for manufacturing operations or
trade processes.
"Primary transformation of power" means any transformation of electrical power
by means of a transformer at any point in the main transmission of power.
"Main transmission of power" means all transmission of power from the
generating plant or point of supply in or on the hereditament up to and
including:
(i)in the case of electrical power, the first transformer in any circuit, or
where the first transformer precedes any distribution board or there is no
transformer the first distribution board;
(ii)in the case of transmission by shafting or wheels, any shaft or wheel
driven directly from the prime mover;
(iii)in the case of hydraulic or pneumatic power, the point where the main
supply ceases, excluding any branch service piping connected with such main
supply;
(ii)in a case where, without otherwise passing beyond the limits of the main
transmission of power, power is transmitted to another hereditament, the point
at which the power passes from the hereditament.
(a)Steam boilers, including their settings, and chimneys, flues and dust or
grit catchers used in connection therewith; furnaces; mechanical stokers;
injectors, jets, burners and nozzles; superheaters; feed water pumps and
heaters; economisers; accumulators; deaerators; blow-off tanks; gas retorts
and charging apparatus, producers and generators.
(b)Steam engines; steam turbines; gas turbines; internal combustion engines;
hot-air engines; barring engines.
(c)Continuous and alternating current dynamos; couplings to engines and
turbines; field exciter gear; three-wire or phase balancers.
(d)Storage batteries, with stands and insulators, regulating switches,
boosters and connections forming part thereof.
(e)Static transformers; auto transformers; motor generators; motor converters;
rotary converters; transverters; rectifiers; phase converters; frequency
changers.
(f)Cables and conductors; switchboards, distribution boards, control panels
and all switch gear and other apparatus thereon.
(g) Water wheels; water turbines; rams; governor engines; penstocks;
spillways; surge tanks; conduits; flumes; sluice gates.
(h)Pumping engines for hydraulic power; hydraulic engines; hydraulic
intensifiers; hydraulic accumulators.
(i)Air compressors; compressed air engines.
(j)Windmills.
(k)Shafting, couplings, clutches, worm-gear, pulleys and wheels.
(l)Steam or other motors which are used or intended to be used mainly or
exclusively for driving any of the machinery and plant falling within this
Class.
Machinery and plant specified in Table 1B (together with the appliances and
structures accessory thereto specified in paragraph (2) of the List of
Accessories) which is used or intended to be used mainly or exclusively in
connection with the heating, cooling, ventilating, lighting, draining or
supplying of water to the land of which the hereditament consists, or the
protecting of the hereditament from fire:
Provided that, in the case of machinery or plant which is in or on the
hereditament for the purpose of manufacturing operations or trade processes,
the fact that it is used in connection with those operations or processes for
the purposes of heating, cooling, ventilating, lighting, draining, supplying
water or protecting from fire shall not cause it to be treated as falling
within the classes of machinery and plant specified in this Schedule.
Any of the machinery and plant specified in Table 1A and any steam or other
motors which are used or intended to be used mainly or exclusively for driving
any of the machinery and plant falling within paragraphs (b) to (h) of this
Table.
(i)Water heaters.
(ii)Headers and manifolds; steam pressure reducing valves; calorifiers;
radiators; heating panels; hot-air furnaces with distributing ducts and
gratings.
(iii)Gas pressure regulators; gas burners; gas heaters and radiators and the
flues and chimneys used in connection therewith.
(iv)Plug-sockets and other outlets; electric heaters.
(i)Refrigerating machines.
(ii)Water screens; water jets.
(iii)Fans and blowers.
Air intakes, channels, ducts, gratings, louvres and outlets; plant for
filtering, washing, drying, warming, cooling, humidifying, deodorising and
perfuming, and for the chemical and bacteriological treatment of air; fans;
blowers, gas burners, electric heaters, pipes and coils when used for causing
or assisting air movement.
(i)Gas pressure regulators; gas burners.
(ii)Plug-sockets and other outlets; electric lamps.
Pumps and other lifting apparatus; tanks; screens; sewage treatment machinery
and plant.
Pumps and other water-lifting apparatus; sluice-gates; tanks, filters and
other machinery and plant for the storage and treatment of water.
Tanks; pumps; hydrants; sprinkler systems; fire alarm systems; lightning
conductors.
(1) Any of the following machinery and plant which is used or intended to be
used mainly or exclusively in connection with the handling, preparing or
storing of fuel required for the generation or storage of power in or on the
hereditament:
Cranes with their grabs or buckets; truck or wagon tipplers; elevating and
conveying systems, including power winches, drags, elevators, hoists,
conveyors, transporters, travellers, cranes, buckets forming a connected part
of any such system, and any weighing machines used in connection therewith;
magnetic separators; driers; breakers; pulverisers; bunkers; gasholders;
tanks.
(2) Any of the following machinery and plant which is used or intended to be
used mainly or exclusively as part of or in connection with or as an accessory
to any of the machinery and plant falling within Class 1A or Class 1B:
(i)Foundations, settings, gantries, supports, platforms and stagings for
machinery and plant;
(ii)Steam-condensing plant, compressors, exhausters, storage cylinders and
vessels, fans, pumps and ejectors; ash-handling apparatus;
(iii)Travellers and cranes;
(iv)Oiling systems; earthing systems; cooling systems;
(v)Pipes, ducts, valves, traps, separators, filters, coolers, screens,
purifying and other treatment apparatus, evaporators, tanks, exhaust boxes and
silencers, washers, scrubbers, condensers, air heaters and air saturators;
(vi)Shafting supports, belts, ropes and chains;
<(vii)Cables, conductors, wires, pipes, tubes, conduits, casings, poles, supports, insulators, joint boxes and end boxes;
(viii)Instruments and apparatus attached to the machinery and plant, including
meters, gauges, measuring and recording instruments, automatic controls,
temperature indicators and alarms and relays.
Lifts and elevators mainly or usually used for passengers.
Railway and tramway lines and tracks.
Such part of any plant or any combination of plant and machinery, including
gas holders, blast furnaces, coke ovens, tar distilling plant, cupolas, and
water towers with tanks, as is, or is in the nature of, a building or
structure.
The items in Tables A and B, except
(a)any such item which is not, and is not in the nature of, a building or
structure;
(b)any part of any such item which does not form an integral part of such item
as a building or structure or as being in the nature of a building or
structure;
(c)any such item or part of such item which is moved or rotated by motive
power as part of the process of manufacture;
(d)so much of any refractory or other lining forming part of any plant or
machinery as is customarily renewed by reason of normal use at intervals of
less than fifty weeks;
(e)any item in Table B the total cubic capacity of which (measured externally
and excluding foundations, settings, supports and anything which is not an
integral part of the item) does not exceed two hundred cubic metres, and which
is readily capable of being moved from one site and re-erected in its original
state on another without the substantial demolition of the item or of any
surrounding structure.
Mine, quarry and pit;
Well;
Radar;
Television;
Wireless;
Acid neutralising;
Casting;
Cooling;
Drop;
Inspection or testing;
Liming, soaking, tanning or other treatment;
Settling;
Absorption of gases or fumes;
Aerographing and spraying;
Bleaching;
Chemical reaction;
Conditioning or treatment;
Cooling;
Diffusion of gases;
Drying;
Dust or fume collecting;
Fibre separation (wool carbonising);
Fuming;
Impregnating;
Mixing;
Refrigerating;
Regenerating;
Sandblasting;
Shotblasting;
Sterilising;
Sulphuric acid;
Testing;
Acid;
Alkali;
Gas;
Oil;
Tar;
Absorption of gases or fumes;
Chemical reaction;
Cooling;
Oil refining and condensing;
Treatment;
Water;
A pipe-line, that is to say, a pipe or system of pipes for the conveyance of
any thing, not being
(a)a drain or sewer;
(b)a pipe or system of pipes vested in the Northern Ireland Electricity
Service or a gas undertaking; or
(c)a pipe or system of pipes forming part of the equipment of, and wholly
situate within, a factory or petroleum storage depot or premises comprised in
a mine, quarry or mineral field,
In this description
(a)"mineral field" means an area comprising an excavation being a well or
borehole or a well and borehole combined, or a system of such excavations,
used for the purposes of pumping or raising brine or oil, and so much of the
surface (including buildings, structures and works thereon) surrounding or
adjacent to the excavation or system as is occupied, together with the
excavation or system, for the purpose of the working of the excavation or
system;
(b)"petroleum storage depot" means premises used primarily for the storage of
petroleum or petroleum products (including chemicals derived from petroleum)
or of materials used in the manufacture of petroleum products (including
chemicals derived from petroleum).
4. The Department may by order modify any provision of paragraph 3
(a)so far as it lists any kind of plant or machinery falling within any Class
or by listing, in relation to any Class, any kind of plant or machinery;
(b)so far as it excludes any item or part of an item from the plant and
combinations of plant and machinery which are comprised in Class 4.
5. The district valuer shall, on being so required in writing by the occupier
of any hereditament furnish to him particulars in writing showing what
machinery or plant, or whether any particular machinery or plant, has been
treated in pursuance of paragraph 2 as forming part of the hereditament.
6. Nothing in paragraphs 1 to 4 shall affect the law or practice with respect
to the valuation of hereditaments by reference to the profits of the
undertaking or business carried on therein, or be taken to extend the class of
property which was under the law and practice as in force immediately before
1st April 1976 deemed to be provided by the occupier and to form part of his
capital.
1. Paragraphs 2 to 4 apply to railway hereditaments, but do not apply to any
hereditament occupied by a railway company which is not a railway
hereditament.
2.(1) Subject to the provisions of this Part, every railway hereditament shall
be entered in a new valuation list at the net annual value, and according to
the other particulars, appearing in the last preceding valuation list.
(2) In making a valuation of a railway hereditament for the purposes of a new
valuation list, the Commissioner or the district valuer may make such changes
in the net annual value or other particulars as may be necessary in order to
complete any revision of the valuation list arising from the extension or
diminution of the railway hereditament.
3. Where any hereditament is used partly for the purposes of a railway and
partly for other purposes, the net annual value of the part used for those
other purposes shall be estimated on the same basis as the net annual value of
a hereditament which is not a railway hereditament.
4. The net annual value of every railway hereditament shall be ascertained in
accordance with the following provisions
(a)in the case of a running-line hereditament, the net annual value shall be
the net annual value which, if the hereditament had not been adopted for use
as a running-line hereditament, would have been placed thereon at 1st April
1932;
(b)in the case of a non-running-line hereditament, the net annual value shall
be 33. of the net annual value which would have been placed thereon if valued
at 3rd August 1914 regard being had to the effective user and other conditions
obtaining at the time of valuation.
5. The Department may by order
(a)provide that this Part is to cease to apply to the hereditaments mentioned
in paragraph 1;
(b)specify the kinds of property to which this Part is to apply; and
(c)make provision for determining, by such method as may be specified in the
order, the net annual value of any hereditament consisting of such property.
1. Where a right to use land for the purpose of exhibiting advertisements is a
separate hereditament from the land, in estimating the net annual value of the
land account shall not be taken of any value or, as the case may be, of any
increased value arising from the use of the land for the purpose of exhibiting
advertisements in accordance with that right.
2. Where any land is used temporarily or permanently for the exhibition of
advertisements or for the erection of any structure used for the exhibition of
advertisements and the land
(a)is not so used under a right which is a separate hereditament from the
land; and
(b)is not occupied for any other purpose;
3. Where any land is used temporarily or permanently
(a)for the exhibition of advertisements; or
(b)for the erection thereon or attachment thereto of any structure used for
the exhibition of advertisements;
(i)is not so used under a right which is a separate hereditament from the
land; and
(ii)is occupied for any other purpose and rateable in respect thereof;
4. In this Part "structure", without prejudice to the generality of its
meaning, includes a hoarding, frame, post or wall.
1. In this Part "the Service" means the Northern Ireland Electricity Service.
2. The net annual value of the hereditament which, by virtue of Schedule 11,
entry 7, column 3, paragraph (2), the Service is treated as occupying in any
district shall, for any year, be an apportioned part, calculated in accordance
with paragraph 4, of the aggregate value for that year of the Service's
distribution activities increased, where the Service carries on generating
activities in the district, by an apportioned part (so calculated) of the
aggregate value for that year of the Service's generating activities.
3.(1) For any year, the aggregate value of each of those activities shall be
taken to be the amount calculated in accordance with the formula
(a)in relation to distribution activities, the total number rounded down to
the next lower whole thousand, of units of electricity supplied by the Service
direct to consumers;
(b)in relation to generating activities, the operational installed generating
capacity of the Service in kilowatts; and
(a)in relation to distribution activities, 4,677,714,000 units;
(b)in relation to generating activities, 1,705,000 kilowatts;
(2) The Department may by order provide that, instead of being calculated in
accordance with sub-paragraph (1), the aggregate value for any year of the
Service's distribution activities and generating activities shall be taken to
be such amount as may be determined in accordance with the order by a method
specified in the order.
(3) Without prejudice to Article 39(3), before making an order under this
paragraph the Department shall consult with the Service.
4.(1) The aggregate value of the Service's distribution activities shall be
apportioned among the respective districts in accordance with the proportion
which the total net annual value of each district bears to the total net
annual value of Northern Ireland.
(2) The aggregate value of the Service's generating activities shall be
apportioned among the respective districts in which such activities are
carried on in accordance with the proportion which the generating capacity of
the Service in each such district bears to the aggregate generating capacity
of the Service.
(3) For the purposes of sub-paragraph (1) the totals of net annual values
there mentioned shall, for any year, be taken to be those totals as
ascertained from the valuation list in force or coming into force on 1st April
with which that year commences, as in force on that day, but excluding the
amounts shown in the list as the net annual values of
(a)property such as is mentioned in Article 44(3) (property occupied by or on
behalf of the Crown),
(b)hereditaments occupied by public supply undertakings, and
(c)hereditaments occupied by the Post Office for the purposes of
telecommunication services as described in section 54(1) of the Post Office
Act 1969.
5. The Service shall furnish to the Commissioner in accordance with any
requirements he may specify in a notice served on it such information as is
necessary to enable any value to be determined, and any apportionment to be
made, for the purposes of this Part.
1. The net annual value of the hereditament which, by virtue of Schedule 11,
entry 8, column 3, paragraph (2), a gas undertaking is treated as occupying in
any district shall, for any year,
(a)where the undertaking's area of supply is wholly within a single district,
be the aggregate value of the undertaking's activities in the supply or
manufacture of gas, or in the production of gas by the application of any
process to gas, (as mentioned in sub-paragraphs (a), (b) and (c) of the said
paragraph (2)) in the penultimate year; and
(b)where the undertaking's area of supply extends to more than one district,
be an apportioned part, calculated in accordance with paragraph 3, of the
aggregate value of those activities.
2.(1) For any year, the aggregate value of those activities of any gas
undertaking mentioned in the Appendix to this Part shall be taken to be the
amount calculated in accordance with the formula
(a)where the undertaking's financial year (that is, the period by reference to
which its annual accounts are made up) ends on 31st March, the last but two
complete financial year ending before the beginning of the year for which the
aggregate value is being calculated; or
(b)where the undertaking's financial year ends on a date other than 31st
March, the last but one complete financial year ending before the beginning of
that year; and
(2) The Department may by order provide that the aggregate value for any year
of those activities of any gas undertaking shall (and, where the undertaking
is one mentioned in the Appendix, shall instead of being calculated in
accordance with sub-paragraph (1)) be taken to be such amount as may be
determined in accordance with the order by a method specified in the order.
(3) Without prejudice to Article 39(3), before making an order under this
paragraph the Department shall consult with
(a)any association which appears to it to be representative of gas
undertakings; and
(b)any gas undertaking with which consultation appears to it to be desirable.
3.(1) Where the area of supply of a gas undertaking extends to more than one
district, the aggregate value of its activities in the penultimate year shall,
for any year, be apportioned among the respective districts by multiplying
that value by a fraction of which
(a)the numerator is the number of therms supplied to consumers in that
district by the undertaking in the penultimate year, as estimated and
certified by the undertaking, plus nine-tenths of the number of therms, if
any, manufactured, or produced by the application of such a process as is
mentioned in Schedule 11, entry 8, column 3, paragraph 2(c), in that district
by the undertaking in the penultimate year, as so estimated and certified; and
(b)the denominator is the total number of therms supplied to consumers in the
area of supply of the undertaking in the penultimate year, as so estimated and
certified, plus nine-tenths of the total number of therms manufactured, or
produced by the application of such a process as aforesaid, in the area of
supply of the undertaking by the undertaking in the penultimate year, as so
estimated and certified.
(2) For the purposes of sub-paragraph (1), the number of therms produced by
the application of such a process as aforesaid shall be taken to be half the
actual number thereof.
(3) The Department may by order substitute for the foregoing provisions of
this paragraph other provisions providing for the apportionment of the
aggregate value of a gas undertaking's activities.
4. As respects each valuation district in which a gas undertaking will fall to
be treated as occupying, during any year, a hereditament of a net annual value
calculated in accordance with this Part, it shall be the duty of the
undertaking, before 31st October preceding the beginning of that year, to
transmit to the Commissioner a statement setting out particulars of all
matters estimated, calculated and certified for the purpose of computing the
net annual value of that hereditament.
Company Limited <2,650472,538Strabane District Council<2,500450,2534
1. This Part applies to premises designated under paragraph 2 which are
occupied and used for the reception or liquefaction of gas or the evaporation
of gas in a liquid state.
2. The Department may by order ("the order") designate the premises to which
this Part is to apply.
3. The net annual value of the premises for any year shall be taken to be such
amount as may be determined in accordance with the order in respect of that
year by such method as may be specified in the order.
4. Where the occupier of the premises designated by the order is a gas
undertaking, the order may provide for the aggregate value of that
undertaking's activities (determined under Part VII, paragraph 2) to be
adjusted for any year so as to take account of the provision made under
paragraph 3 for that year.
1. This Part applies to any hereditament which consists of or includes a mine
(which for the purposes of this Part includes a well or bore-hole) or a
quarry.
2. The net annual value of a hereditament to which this Part applies shall be
its value as ascertained under Part I, paragraph 1, reduced by one half of the
part of the rent estimated under that paragraph which is attributable to the
occupation of land for the purpose of the following operations, namely, the
winning and working, grading, washing, grinding and crushing of minerals.
3. The Department may by order
(a)provide that paragraph 2 is to cease to have effect;
(b)make provision for determining, by such method as may be specified in the
order, the net annual value of any hereditament to which this Part applies.
1. Subject to paragraphs 2 and 3, this Part applies to any hereditament
occupied by a dock authority for the purpose of carrying on its dock
undertaking under the authority conferred by or under any statutory provision
.
2. This Part shall not apply to a dock undertaking for any year where the
relevant receipts of the undertaking for the year are not more than #2,500.
3. Except in so far as resulting from the definition of "relevant receipts" in
paragraph 4, this Part shall not apply to premises occupied by a dock
authority which are not on operational land of the authority.
4. In this Part "relevant receipts", in relation to a dock undertaking, means
all receipts by way of revenue included or to be included in the accounts of
the undertaking, whether derived from the operations carried on under the
statutory provision by which the dock is authorised or otherwise, and includes
such receipts from all ancillary land and buildings occupied by the dock
authority, but shall exclude
(a)receipts in respect of cargo handling other than revenue from cranes and
plant;
(b)receipts in respect of pilotage;
(c)investment income from
(i)investments required to be shown in the accounts of the undertaking, other
than investments in subsidiary companies (as defined by section 148 of the
Companies Act (Northern Ireland) 1960),
(ii)loans or deposits made for a period of 60 months or less,
<(iii)investments in companies engaged wholly or mainly in cargo handling and not falling within head (i) or (ii);
(d)the rents of parts of the dock undertaking which are let, notwithstanding
that such parts as are let are separate hereditaments, except in so far as
those rents exceed 10 of the sum arrived at after deducting the excluded items
mentioned in sub-paragraphs (a), (b) and (c) from all receipts of the
undertaking.
5.(1) For any year the net annual value of a hereditament to which this Part
applies
(a)where the dock undertaking is wholly comprised in one hereditament, shall
be the appropriate percentage of the relevant receipts of the dock undertaking
in the immediately preceding year;
(b)where the dock undertaking extends to two or more hereditaments, shall be
the portion of the appropriate percentage of the relevant receipts of the dock
undertaking allocated to the hereditament under paragraph 7.
(2) For the purposes of this paragraph and of paragraph 7 the appropriate
percentage of the relevant receipts in any year shall be
(a)where that year is the year ended on 31st March 1977,
(b)where that year is the year ending on 31st March 1978 or a subsequent year,
(4.25 g 140.5/x) of the relevent receipts, where X is the figure for September
of the year to which the relevant receipts relate shown in the Index of Retail
Prices for All Items published by the Secretary of State.
6.(1) In respect of any hereditament to which this Part applies, it shall be
the duty of the dock authority last carrying on the dock undertaking in each
year, within six months following the end of the year, to furnish to the
Commissioner a certified statement of the relevant receipts in the year,
taking, where necessary, proportionate fractions of such receipts included or
to be included in the accounts for periods ending in the year and estimates of
such receipts for portions of the year not covered by such accounts.
(2) The authority on whom a duty is placed by sub-paragraph (1) may elect
that, instead of furnishing a certified statement of relevant receipts in the
year ending on 31st March, it shall furnish a certified statement of relevant
receipts in the period of 12 months ending on the preceding 31st December, and
where such an election has been made
(a)it shall apply to that year and to all subsequent years, and
(b)any reference in this paragraph and paragraph 5 to relevant receipts in a
year which is covered by an election shall be construed as references to
relevant receipts in the period of 12 months ending on the preceding 31st
December.
(3) Within two months of his receiving the certificate in respect of any year
the Commissioner shall calculate the net annual value of the hereditament.
7. Where the dock undertaking extends to two or more hereditaments, the amount
representing the appropriate percentage of the relevant receipts shall be
apportioned among the hereditaments in such manner as may be agreed by the
Commissioner with the dock authority and the district council, or in default
of agreement determined by the Department.
8. The Department may by order modify any of the provisions of paragraphs 2 to
7, or may, in substitution for those provisions, make provision for
determining, by such method as may be specified in the order, the net annual
value of any hereditament to which this Part applies.
1. This Part applies to any hereditament consisting of property occupied for
purposes of a canal undertaking which is of a kind specified in an order made
under paragraph 2.
2. The Department may by order
(a)specify the kinds of property to which this Part is to apply; and
(b)make provision for determining, by such method as may be specified in the
order, the net annual value of any hereditament consisting of such property.
1. This Part applies to any hereditament occupied by the persons carrying on
an undertaking for the diffusion by wire of sound or television programmes.
2. The Department may by order make provision for determining, by such method
as may be specified in the order, the net annual value of any hereditament to
which this Part applies.
An education and library board established under Article 3 of the Education
and Libraries (Northern Ireland) Order 1972.
The Fire Authority for Northern Ireland.
[The Governors of the Ulster Polytechnic].
A maintained school committee within the meaning of the Education and
Libraries (Northern Ireland) Order 1972.
The New University of Ulster.
The Police Authority for Northern Ireland.
The Queen's University of Belfast.
The Trustees of the Ulster Folk and Transport Museum.
The Trustees of the Ulster Museum.
1. This Schedule applies to
(a)industrial hereditaments;
(b)freight-transport hereditaments.
2.(1) In the valuation list, every industrial hereditament occupied and used
either wholly or partly for industrial purposes shall be distinguished as
being so occupied and used, and, as respects every such hereditament occupied
and used partly for industrial purposes, the net annual value thereof shall be
apportioned by the Commissioner or the district valuer between the occupation
and use of the hereditament for industrial purposes and the occupation and use
thereof for other purposes.
(2) For the purpose of determining in which proportions an industrial
hereditament is occupied and used for industrial purposes and for other
purposes respectively
(a)the hereditament shall be deemed to be occupied and used for industrial
purposes except in so far as any part of it is, under this Order or the
transferred provisions relating to the regulation of mines, quarries and
factories, to be deemed neither to be, nor to form part of, a mine, quarry or
factory;
(b)where the net annual value of the hereditament does not exceed #300, or
where the part of the net annual value of the hereditament attributable to
purposes other than industrial purposes does not exceed 10 of the part thereof
attributable to industrial purposes, the hereditament shall be treated as if
it were occupied and used wholly for industrial purposes, and, where the part
of the net annual value attributable to such other purposes exceeds 10 of the
part thereof attributable to industrial purposes, the part attributable to
such other purposes shall not be treated as being attributable to those other
purposes except in so far as it exceeds 10 of the part attributable to
industrial purposes;
(c)where two or more hereditaments in the same occupation are, by virtue of
paragraph 3 of Schedule 2, treated as if they formed parts of a single
hereditament, each of the several hereditaments shall be deemed to be occupied
and used for industrial purposes and for other purposes respectively in the
proportion in which, if all the hereditaments formed a single hereditament,
that single hereditament would be deemed to be so occupied and used.
3.(1) In the valuation list, every freight-transport hereditament which is
occupied and used either wholly or partly for transport purposes shall be
distinguished as being so occupied and used, and, as respects every such
hereditament occupied and used partly for transport purposes, the net annual
value thereof shall be apportioned by the Commissioner or the district valuer
between the occupation and use of the hereditament for transport purposes and
the occupation and use for other purposes.
(2) A freight-transport hereditament shall be distinguished in the valuation
list by reference to the transport purpose or purposes for which it is
occupied and used; and, where a freight-transport hereditament is occupied and
used partly for one transport purpose and partly for either or both of the
other transport purposes, the proportions of the net annual value of the
hereditament attributable to the occupation and use thereof for the several
transport purposes shall be shown in the list.
(3) Subject to sub-paragraphs (4) and (5), for the purpose of determining in
which proportions a freight-transport hereditament is occupied and used for
transport purposes and for other purposes respectively, the hereditament shall
be deemed to be occupied and used for transport purposes except in so far as
it is occupied and used for the purposes of a hotel, refreshment room,
dwelling-house or residence.
(4) Any part of a freight-transport hereditament which is so let out as to be
capable of being separately valued shall not be deemed to be occupied and used
for transport purposes unless it is actually so occupied and used.
(5) In the case of a hereditament occupied and used for canal transport
purposes as part of a canal undertaking or occupied and used for dock purposes
as part of a dock undertaking, any part of the hereditament, being a building,
yard or other place primarily occupied and used for warehousing merchandise
not in the course of being transported, shall not be deemed to be occupied and
used for transport purposes.
Schedule 15Amendments
1. In this Part
"former local authority" means an existing local authority within the meaning
of Part IX of the Local Government Act (Northern Ireland) 1972;
"local Act" includes an Act confirming a provisional order;
"rate", except in relation to a rate under the 1972 Order or this Order means
(a)a rate made by a former local authority under a transferred provision
repealed by or under the 1972 Order or under any provision in a local Act
corresponding to such a provision; or
(b)any water rate (including a domestic water rate and a public water rate).
2. In Article 16 any reference to rates, except in relation to rates for the
current year or rates already paid, includes a reference to rates within the
meaning of this Part.
Paras.37 spent
8. The officer who, immediately before the commencement of this Order, was
deemed to have been, or had been, appointed as Commissioner of Valuation for
Northern Ireland shall be deemed to have been appointed under Article 36 as
Commissioner; and the officer who, immediately before that commencement, was
exercising the functions of Boundary Surveyor by virtue of the assignment
mentioned in the 1972 Order, Schedule 18, Part I, paragraph 13, shall continue
so to exercise those functions.
9. Article 55 shall apply in relation to revisions made before as well as
after the commencement of that Article (including revisions made before 1st
April 1973).
Paras.10, 11 spent
12. Any reference in paragraph (2) of Article 28 to relief by way of rebate
under that Article includes a reference to relief by way of rebate under
Article 28 or 28A of the 1972 Order.
13. Any alteration in the valuation list made in consequence of Article 5(1)
of the Rates Amendment (Northern Ireland) Order 1977 or Article 41(5) may be
treated for the purpose of levying a rate for the year ended on 31st March
1977 as having had effect from the beginning of that year or from such later
date as is appropriate in all the circumstances; and, for the purpose of
determining what (if any) later date is appropriate, paragraphs (2) to (6) of
Article 13 shall apply (and consequently Articles 11(2)(a) and 32(7)(b) shall
have effect) as if the reference in Article 13(2) to Article 13(1)(f)(ii)
included a reference to this paragraph.
14. An order made under Article 27(1)(a) of the 1972 Order (as originally
made) fixing the amount of reduction, in respect of dwelling-houses, of the
regional rate for the year ending on 31st March 1978 shall be deemed to be an
order made under Article 27(4).
1. Subject to the provisions of this Order, all transferred provisions
relating to rates which were in force immediately before 1st October 1973
shall, so far as not repealed by or under the 1972 Order or any other
statutory provision, apply in relation to rates under this Order.
2. References in any transferred provision or other document to any rate which
is a rate in lieu of which a rate under this Order is levied shall be
construed as references to a rate under this Order.
3. References in any transferred provision or other document to rating
authorities in connection with the levying of rates shall be construed as
references to the Department and in any other connection shall be construed as
references to the Department and district councils.
4. References in any transferred provision or other document to a
hereditament, in connection with rates or the valuation of property for
purposes of rates, shall be construed as references to a hereditament within
the meaning of this Order.
5. References in any transferred provision or other document to the valuation
lists or the revised valuation list shall be construed as references to the
valuation list within the meaning of this Order.
6. References in any transferred provision or other document, in connection
with the valuation lists, to the areas of local authorities shall be construed
as references to the districts of district councils.
7.(1) Where the net annual value of any agricultural land, agricultural
building or livestock or poultry building is relevant for the purposes of any
transferred provision or other document, that value shall be deemed to be the
amount which the Commissioner certifies would be entered in the valuation list
as the net annual value of the land or building in question if it were a
hereditament and if it were valued under the transferred provisions repealed
by the 1972 Order.
(2) The Department may require the Commissioner to make charges, in accordance
with a table of fees approved by the Department, for any certificate supplied
by him under this paragraph.
8. A reference in any transferred provision or other document to the officer
to whom the head of the Department has, for the time being, assigned for
exercise and performance the functions transferred to the Department from the
Commissioner of Valuation and Boundary Surveyor for Ireland (except a
reference to such an officer in relation to functions of the Boundary
Surveyor), and any reference which is to be construed as such a reference,
shall be construed as a reference to the officer appointed, or deemed to have
been appointed, under Article 36 as Commissioner of Valuation for Northern
Ireland.
1. Subject to the variations provided for in the 1972 Order and this Order,
the principles on which hereditaments are to be valued continue to be those
applicable before 1st April 1973; and in particular this Order has effect
subject to the provisions of section 54 of the Post Office Act 1969.
2.(1) A person shall not be disqualified to act as Commissioner, Deputy
Commissioner or district valuer by reason only that he is the owner or
occupier of any property the rates in respect of which are affected by the
exercise of his functions.
(2) Nothing in sub-paragraph (1) authorises any person to whom that
sub-paragraph applies to act in relation to any property which, or any part of
which, he himself owns or occupies.
3.(1) A rate or the levying of a rate shall not be affected by reason of any
omission to give any notice required by the 1972 Order or this Order, or by
reason of any error, omission, misdescription or variance in the making of a
valuation or apportionment, in the preparation of the valuation list or in
altering the valuation list; and it shall not be necessary in any proceeding
in relation to, or to the levying of, a rate, or in relation to a valuation or
alteration to give evidence of the performance of any of the preliminaries
required in the making of a valuation, apportionment or alteration.
(2) In this paragraph "rate" includes a rate as defined in paragraph 1 of Part
I of this Schedule.
4.(1) A demand note, certificate or other document which purports to be made
in pursuance of any provision of the 1972 Order or this Order shall not be
quashed or deemed to be void or voidable for want of form, or be affected by
reason of a mistake, defect or omission therein, if the same is in substance
and effect in conformity with or according to the intent and meaning of that
Order or this Order, and if the person or hereditament charged or intended to
be charged or affected thereby is designated therein according to a common
intent and understanding.
(2) A demand note, certificate or other document shall not be impeached or
affected by reason of a mistake therein as to
(i)the name of a person liable, or
(ii)the situation of any hereditament, or
(iii)the amount of the rate charged.
5. The repeal by the 1972 Order of section 7 of the Valuation Acts Amendment
Act (Northern Ireland) 1932 does not affect any payment or allowance of a sum
which a landlord is required by that section to pay or allow.
Para.6 rep. by 1978 NI 20 art.77(3) sch.10
7. The repeal by the 1972 Order of section 13 of the Revaluation
(Consequential Provisions) Act (Northern Ireland) 1936 or section 19 of the
Revaluation (Amendment and Consequential Provisions) Act (Northern Ireland)
1957 does not affect any change made under the said section 13 or the effect
of any memorandum under subsection (4) of that section.
8. The repeal by the 1972 Order of section 14 of the Revaluation
(Consequential Provisions) Act (Northern Ireland) 1936 does not affect any
modification effected by that section in any agreement to which that section
applied.
Schedule 17Repeals
© 1977 Crown Copyright
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