{
  "url": "https://openlegislation.uk/rates-amendment-northern-ireland-order-2006/schedule-2/paragraph-41",
  "json_url": "https://openlegislation.uk/rates-amendment-northern-ireland-order-2006/schedule-2/paragraph-41.json",
  "legislation": "nisi/2006/2954",
  "legislation_title": "The Rates (Amendment) (Northern Ireland) Order 2006",
  "legislation_url": "https://openlegislation.uk/rates-amendment-northern-ireland-order-2006",
  "path": "schedule/2/paragraph/41",
  "kind": "paragraph",
  "number": "41",
  "heading": null,
  "text": "(1) Amend Schedule 5 (definition of “dwelling-house”, etc.) as follows.\n(2) For paragraph 1 substitute the following paragraph—\n“1 In this Order—\n“dwelling-house” means, subject to paragraphs 2 to 5, a hereditament used wholly for the purposes of a private dwelling;\n“private garage” has the meaning given by paragraph 6;\n“private storage premises” has the meaning given by paragraph 7.”.\n(3) In paragraph 2, after sub-paragraph (4), add the following sub-paragraph—\n“(5) The following shall be deemed not to be used for the purposes of a private dwelling—\n(a) so much of an area of a caravan site which is valued as a single hereditament under sub-paragraph (1) of paragraph 2 of Part XIII of Schedule 12 as is not in the occupation of the site operator;\n(b) a caravan pitch which is a separate hereditament in the circumstances mentioned in that sub-paragraph but in relation to which the district valuer has not exercised the power conferred by that sub-paragraph.”.\n(4) In paragraph 3(a) and (b), after “garden,” insert “ park, pleasure ground, ”.\n(5) In paragraph 4(2), for “the hereditament, to the extent of so much of its net annual value as is apportioned to that part,” substitute “ that part ”.\n(6) After paragraph 4 insert the following paragraph—\n“4ZA (1) A hereditament or part of a hereditament shall be deemed not to be used for the purposes of a private dwelling if it is—\n(a) held by the Secretary of State for the purposes of armed forces accommodation; and\n(b) situated within the perimeter of a military establishment.\n(2) In this paragraph “military establishment” means an establishment used by any of Her Majesty's forces.”.\n(7) Omit paragraph 4A.\n(8) In paragraph 5—\n(a) for “this Schedule” substitute “ paragraphs 1 to 4ZA ”;\n(b) omit sub-paragraph (d).\n(9) After paragraph 5 add the following paragraphs—\n“6 (1) In this Order “private garage” means, subject to sub-paragraph (2), a hereditament which is used wholly or mainly for the accommodation of a motor vehicle.\n(2) For the purposes of sub-paragraph (1) a hereditament which is used—\n(a) for the purposes of a trade or business; or\n(b) by a charity, a public body or any other body that is not established or conducted for profit,\nis not a private garage.\n(3) In sub-paragraph (2)—\n“charity” means a body established for charitable purposes only;\n“public body” means—\n(a)a body established by or under a statutory provision; or\n(b)a department of the Government of the United Kingdom.\n7 (1) In this Order “private storage premises” means a hereditament which is used wholly in connection with a dwelling-house or dwelling-houses and so used wholly or mainly for the storage of domestic articles belonging to the residents.\n(2) In sub-paragraph (1)—\n“domestic articles” means—\n(a)household stores and other articles for domestic use;\n(b)light vehicles, whether mechanically-propelled or not;\n“residents” means persons residing in the dwelling-house or dwelling-houses referred to in sub-paragraph (1).\n8 The Department may by regulations modify paragraphs 1 to 7.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 2 para. 41 wholly in operation at 1.12.2006, see art. 1(3) and S.R. 2006/464, art. 2(2), Sch. 2 (with transitional provisions in S.R. 2006/468, art. 3(1), Sch)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisi/2006/2954/schedule/2/paragraph/41",
    "retrieved_at": "2026-10-29T04:39:20.162202+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}