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Statutory Rules of Northern Ireland |
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You are here: BAILII >> Databases >> Statutory Rules of Northern Ireland >> The Rates (Transitional Relief) Order (Northern Ireland) 2007 No. 90 URL: http://www.bailii.org/nie/legis/num_reg/2007/20070090.html |
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| Made | 15th February 2007 | ||
| Coming into operation | 1st April 2007 |
Application of Order
2.
This Order applies to any specified hereditament—
Amount of Rates
3.
Where the sum chargeable in respect of rates due in respect of a specified hereditament which is included in the capital value list exceeds the sum chargeable arising from the old list the amount of the sum chargeable in respect of rates in respect of that specified hereditament shall be determined in accordance with Article 4.
Transitional relief
4.
—(1) Where the unadjusted amount in respect of a specified hereditament in the capital value list in a relevant year exceeds the base amount for that year by not less than 33 per cent. of the base amount, the unadjusted amount for that year shall, subject to Articles 5, 6 and 7, be reduced in accordance with paragraphs (2) to (4).
(2) In the year ending on 31st March 2008, the unadjusted amount shall be reduced by the whole of the difference between that amount and 133 per cent. times the base amount.
(3) In the year ending on 31st March 2009, the unadjusted amount shall be reduced by two-thirds of the difference between that amount and 133 per cent. times the base amount.
(4) In the year ending on 31st March 2010, the unadjusted amount shall be reduced by one third of the difference between that amount and 133 per cent. times the base amount.
Supplementary provisions as to transitional relief
5.
—(1) Where the capital value ascribed to a specified hereditament in the capital value list is altered after 1st April 2007, then for the purpose of determining any reduction of the unadjusted amount under Article 4—
(2) Where, on 1st April 2007, a hereditament is not a specified hereditament which is included in the capital value list, such a hereditament shall be deemed not to be a specified hereditament in the capital value list for the purposes of Article 2 only by virtue of the fact that a capital value has been ascribed to it in the new capital value list after 1st April 2007.
Occupation
6.
—(1) Where a specified hereditament in the capital value list is unoccupied either on 31st March 2007 or 1st April 2007 then, subject to paragraph (2), a reduction in the unadjusted amount shall not be made.
(2) Paragraph (1) shall not apply—
(3) Where there is a change of occupation of a specified hereditament in the capital value list on or after 1st April 2007 the unadjusted amount shall not be reduced in respect of any period after the first day on which the change of occupation occurred.
Application of transitional relief to certain hereditaments with special facilities for persons with a disability
7.
Where the person liable in respect of rates due in respect of a specified hereditament which is included in the capital value list has been granted a rebate under Article 31A of the 1977 Order[5] that rebate shall be deducted from the unadjusted amount.
Hereditaments excluded from transitional relief
8.
This Order shall not apply to a hereditament specified in column 2 of the Schedule.
Revocation
9.
The Rates (Transitional Relief) Order (Northern Ireland) 2003[6] is revoked.
Sealed with the Official Seal of the Department of Finance and Personnel on
15th February 2007
L.S.
Brian McClure
A senior officer of the Department of Finance and Personnel
| 1 | 2 |
| Entry No. | Hereditaments |
| 1 | A hereditament which is included in the capital value list and wholly owned by the Northern Ireland Housing Executive to which a social sector value has been attributed. In this regard "social sector value" has the same meaning as in Article 23A of the 1977 Order[7]. |
| 2 | A hereditament which is included in the capital value list wholly owned by such registered housing association or other body prescribed under Article 23A of the 1977 Order to which a social sector value has been ascribed. "Registered" in relation to a housing association, means registered in the register maintained under Part II of the Housing (Northern Ireland) Order 1992[8]. |
| 3 | A hereditament which is included in the capital value list which is wholly occupied by a Northern Ireland Department or a Minister of the Crown. |
[2] S.I. 1977/2157 (N.I. 28); Article 33A was inserted by Article 5 of the Rates (Amendment) (Northern Ireland) Order 1996 (S.I. 1996/3162 (N.I. 25)) and amended by Article 18 of the Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18))back
[3] In Article 2(2) the definition of "capital value list" was inserted by Article 11(3)(a) of the Rates (Amendment) (Northern Ireland) Order 2006back
[4] Article 33A(3) was inserted by Article 18(3) of the Rates (Amendment) (Northern Ireland) Order 2006back
[5] Article 31A was inserted by Article 5 of the Rates Amendment (Northern Ireland) Order 1979 (S.I. 1979/297 (N.I. 4)) and was amended by Part II of Schedule 9 to the Social Security (Northern Ireland) Order 1986 (S.I. 1986/1888 (N.I. 18)) and Article 17 and Schedule 3 to the Rates (Amendment) (Northern Ireland) Order 2006 with saving in Article 17(11) to (13) of that Orderback
[7] Article 23A was inserted by Article 7 of the Rates (Amendment) (Northern Ireland) Order 2006back
[8] S.I. 1992/1725 (N.I. 15)back
