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The Railways (Rateable Value) Order (Northern Ireland) 1997

S.R. 1997/106 · Made 26 February 1997

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

RATING AND VALUATION

Made 26th February 1997

To be laid before Parliament under paragraph 3(3) of Schedule 1 to the Northern Ireland Act 1974

Coming into operation 1st April 1997

The Department of Finance and Personnelf1 after consultation with the Association of Local Authorities of Northern Ireland (being an Association which appears to the Department to be representative of District Councils) in exercise of powers conferred on it by Article 39(3) of, and paragraph 5 of Part IV of Schedule 12 to the Rates (Northern Ireland) Order 1977f2 and of every other power enabling it in that behalf, hereby makes the following Order:—

Annotations to the whole text

Footnotes

f1

Formerly the Department of Finance. See S.I. 1982/338 (N.I. 6) Article 3

f2

S.I. 1977/2157 (N.I. 28); paragraph 5 of Part 4 of Schedule 12 was amended by Article 12 of the Rates (Amendment) (Northern Ireland) Order 1996 (S.I. 1996/3162 (N.I. 25)) Article 12(c)

Contents

  1. 1Citation, commencement and interpretation
  2. 2Application of Order
  3. 3Application of Part IV
  4. 4Net annual value
  5. 5Net annual value
  6. 6Redetermination of net annual value
  7. 7Redetermination of net annual value
  8. 8Apportionment of net annual value
  9. Signature
  10. Explanatory note

1Citation, commencement and interpretation

(1)

This Order may be cited as the Railways (Rateable Value) Order (Northern Ireland) 1997 and shall come into operation on 1st April 1997.

(2)

In this Order “the Company” means the Northern Ireland Railway Company Limited and includes any successor company.

(3)

Any reference in this Order to Part IV means Part IV of Schedule 12 to the Rates (Northern Ireland) Order 1977.

2Application of Order

Subject to Articles 4 to 7, Part IV shall cease to apply to the hereditaments mentioned in paragraph 1 of that Part.

3Application of Part IV

Part IV shall apply to any property which is, or which may become, liable to a rate and which is occupied by the Company, for the purposes of its undertaking but which is not—

(a)

an hotel, refreshment-room, dwelling-house, residence, town office or town receiving depot;

(b)

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 purposes of road, sea or other transport;

(c)

a store, building or other premises let by that company or, if unused, capable of being so let.

4Net annual value

Subject to Article 7, Articles 5 and 6 shall have effect for the purposes of determining the net annual value of a hereditament consisting of the properties to which Part IV applies and, accordingly, paragraphs 2 to 4 of Part IV shall not apply in relation to such hereditament.

5Net annual value

For the year ending 31st March 1998, the net annual value of a hereditament consisting of the properties to which Part IV applies shall be £800,000.

6Redetermination of net annual value

For the year ending 31st March 1999 and each subsequent year, the net annual value of a hereditament consisting of the properties to which Part IV applies shall be calculated in accordance with the formula:—

A×O488.66

where—

  • A is the net annual value of the hereditament for the year immediately preceding the year in question; and

  • O is the total length of railway track measured in kilometres, for the year in question, occupied by the Company and used primarily for the conveyance of railway traffic.

7Redetermination of net annual value

Where a hereditament consists partly of properties to which Part IV applies and partly of other properties, Articles 5 and 6 shall not apply for the purposes of determining the net annual value of the part of the hereditament consisting of the other properties.

8Apportionment of net annual value

The net annual value specified in Article 5 and determined in accordance with Article 6 shall for each year be apportioned among the districts in accordance with the formula:—

A×BC

where—

  • A is the net annual value for that year;

  • B is the total length of railway track in the district in question, measured in kilometres, which is occupied by the Company and used primarily for the conveyance of railway traffic; and

  • C is the total length of railway track in Northern Ireland, measured in kilometres, which is occupied by the Company and used primarily for the conveyance of railway traffic.

Signature

Sealed with the Official Seal of the Department of Finance and Personnel on

L.S.

V. N. Hewitt

Assistant Secretary

26th February 1997.

Explanatory note

(This note is not part of the Order.)

This Order disapplies Part IV of Schedule 12 to the Rates (Northern Ireland) Order 1977 from the hereditaments specified in paragraph 1 of that Part. Instead that Part is to apply to the properties specified in Article 3 of this Order. The Order specifies a net annual value of £800,000 for a hereditament consisting of such property in respect of the year ending 31st March 1998 and provides for the redetermination of this figure in each subsequent year. The Order also provides for the apportionment of the net annual value among the districts of the district councils.