RATES (NORTHERN IRELAND) ORDER 1977

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RATES (NORTHERN IRELAND) ORDER 1977 - SECT 19



19.(1) The following general provisions shall have effect with respect to the
assessment of persons to, and their liability on account of, a rate in respect
of any hereditament for any year.

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

(3) A person who is in occupation of the hereditament for any part of the year
may be assessed to the rate in accordance with the provisions of paragraph (2)
notwithstanding that he ceased to be in occupation before the rate was made.

(4) A person who is in occupation of the hereditament at any time after the
rate is made may be assessed to and shall in the first instance be liable to
pay

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

(b)if he came into occupation subsequently, a proportion of that amount
calculated on the basis that he will remain in occupation until the end of the
year,

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

(ii)a person shall not be entitled to recover any such sum unless he makes
application in writing to the Department within three months after he ceases
to be the occupier of the hereditament;

(iii)a person shall not be entitled to recover any such sum in so far as he
has previously recovered it from an incoming occupier.

(5) Where the name of any person liable to be rated as occupier of any
hereditament is not known to the Department, it shall be sufficient to assess
him to the rate by the description of the "occupier" of the hereditament
(naming it) in respect of which the assessment is made, without further name
or description.

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Northern Irish Legislation

RATES (NORTHERN IRELAND) ORDER 1977 - SECT 19