{
  "url": "https://openlegislation.uk/rates-industrial-hereditaments-order-northern-ireland-1997/note",
  "json_url": "https://openlegislation.uk/rates-industrial-hereditaments-order-northern-ireland-1997/note.json",
  "legislation": "nisr/1997/80",
  "legislation_title": "Rates (Industrial Hereditaments) Order (Northern Ireland) 1997",
  "legislation_url": "https://openlegislation.uk/rates-industrial-hereditaments-order-northern-ireland-1997",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order.)\nSchedule 14 to the Rates (Northern Ireland) Order 1977 provides for the apportionment of the net annual value of a mixed-use hereditament between its use for industrial purposes and its use for other purposes. It further provides that where the overall net annual value of a mixed hereditament does not exceed £300, the hereditament will be treatment as if it were wholly used for industrial purposes. In such a case no apportionment need by carried out.\nThis Order increases the £300 limit to £1,800. The increase is in line with the average increase in valuations in the non-domestic sector following a revaluation of that sector. A new valuation list comes into effect on the same day as this Order.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/1997/80/note",
    "retrieved_at": "2026-10-29T02:30:32.341251+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."
}