OpenLegislation

Rates (Northern Ireland) Order 1977

1977/2157 · Made 21 December 1977 · Extends to Northern Ireland

Not fully up to date. 10 changes made by later legislation have not yet been written into this text, which is revised to 1 April 2026.

See the changes not yet applied
ProvisionChangeMade by
Sch. 14 para. 2repealedThe Rates (Amendment) (Northern Ireland) Order 2004 Sch. 4
art. 2(2)words insertedThe Rates (Amendment) (Northern Ireland) Order 2004 Sch. 3 para. 1(a)
Sch. 7 para. 4B(1)(za)repealedThe Rates (Amendment) (Northern Ireland) Order 2004 Sch. 4
Sch. 14 para. 1(a)repealedThe Rates (Amendment) (Northern Ireland) Order 2004 Sch. 4
art. 42(1)(b) and preceding wordrepealedThe Rates (Amendment) (Northern Ireland) Order 2004 Sch. 3 para. 7(b) Sch. 4
Sch. 2repealedThe Rates (Amendment) (Northern Ireland) Order 2004 Sch. 4
Sch. 7 para. 4repealedThe Rates (Amendment) (Northern Ireland) Order 2004 Sch. 4
Sch. 7 para. 4B(1)words repealedThe Rates (Amendment) (Northern Ireland) Order 2004 Sch. 4
art. 2(2)words substitutednisi/2005/703 Sch. 3 para. 1(b)
art. 7(6)(7)addedThe Rates (Amendment) (Northern Ireland) Order 2006 art. 4

[21st December 1977] C2C3

Annotations to the whole text

Textual amendments

F1

functions transf. SR 1999/481

Modifications

C1

Order modified (6.12.2022) by Northern Ireland (Executive Formation etc) Act 2022 (c. 48), ss. 11(5), 14(2)

C2

Order applied (with modifications) (1.4.2006) by Rates (Capital Values, etc.) (Northern Ireland) Order 2006 (S.I. 2006/611 (N.I. 4)), arts. 1(3), 3(3), Sch. 1 para. 1(3); S.R. 2006/146, art. 2

C3

Order: functions transferred from Lord Chancellor to Department of Justice (12.4.2010) (except functions which are transferred by virtue of para. 9 of Sch. 4 to the Northern Ireland Act 2009 (c. 3)) by Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), arts. 1(2), 15(1), Sch. 17 para. 30 (with arts. 15(6), 28-31); S.I. 2010/977, art. 1(2)

Contents

  1. Part I: INTRODUCTORY
  2. 1Title and commencement
  3. 2General interpretation
  4. 3Interpretation: definitions relating to agricultural land, agricultural buildings and livestock and poultry buildings, and to industrial, railway and freight-transport hereditaments
  5. 4Interpretation: definition of “dwelling-house”, etc.
  6. 5Interpretation: definition of “material change of circumstances”. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  7. Part II: RATING
  8. Making and levying of rates
  9. 6Regional rate and district rate
  10. 7Making of rates
  11. 7AAdditional regional rate in respect of large retail hereditaments for the years ending on 31st March 2013, 31st March 2014 and 31st March 2015
  12. 8Time of making of, determination of amount of, and notification of, district rate
  13. 9Levying of rates
  14. 10Departures from valuation list in levying rates
  15. 11Appeal against rate
  16. 13Effect of alteration in valuation list
  17. 14Rating on basis of apportioned value in certain cases
  18. 15Refund of overpayments
  19. 15APayment of interest
  20. 16Certificates and statements as to rates, etc.
  21. Rateable values
  22. 17Rateable values
  23. Liability and assessment
  24. 18Liability to be rated in respect of hereditaments
  25. 19General provisions as to liability and assessment to rate
  26. 20Rating of owners instead of occupiers in certain cases
  27. 21Payment or collection of rates by owners by agreement
  28. 22Provisions supplementary to Articles 20 and 21
  29. 23Liability of occupier for rates unpaid by owner Repealed
  30. 23ALiability to be rated in respect of hereditaments owned by the Housing Executive, etc.
  31. 24Recovery of rates from tenants and lodgers Repealed
  32. 25Incidence of rates as between landlord and tenant
  33. 25ALiability to be rated in respect of certain unoccupied hereditaments
  34. 25BNew buildings
  35. 26Power of Department to require information as to ownership, etc., of hereditaments
  36. 26APowers of entry of persons authorised by Department
  37. Special reliefs in respect of dwellings
  38. 27Reduction of regional rate on dwellings Repealed
  39. 29Right to pay rates . . . by instalments
  40. 29AAgreements for deferred payment of rates on dwellings
  41. 30Discount on rates on dwellings
  42. 30ARate relief in respect of dwellings
  43. 30BDwellings occupied by persons under 18 and persons in education and training or leaving care
  44. 30CZero-carbon or low-carbon homes
  45. 30DEnergy efficiency
  46. Special reliefs in respect of certain other hereditaments
  47. 31Reduction of rates on certain hereditaments used for recreation
  48. 31ARate rebates for certain hereditaments with special facilities for persons with a disability
  49. 31AAReduction of rates on former agricultural land, etc.
  50. 31BRate rebates for certain hereditaments used by institutions for persons with a disability
  51. 31CTemporary reduction of rates for specified hereditaments
  52. 31DTemporary rebate for certain previously unoccupied hereditaments etc.
  53. Recovery of rates
  54. 32Proceedings for recovery of rates
  55. 33Limitation of liability of certain owners
  56. 33ATransitional rate relief
  57. 33BHardship relief
  58. Financial provisions
  59. 34Payments to district councils on account of district rates
  60. 35Product of rate
  61. Part III: VALUATION
  62. The Valuation Office
  63. 36The Commissioner, district valuers and the Valuation Office
  64. The Valuation Tribunal
  65. 36AThe Valuation Tribunal
  66. Valuations
  67. 37Hereditaments
  68. 37ACrown property
  69. 38Valuations
  70. 39Basis of valuation
  71. 39ATime by reference to which, and basis on which, valuations to be made for new NAV list
  72. 39BAdjusted net annual value Repealed
  73. 39CRating of electricity licence holders Repealed
  74. 39DRating of gas licence holders, etc. Repealed
  75. 39ERating of hereditaments occupied for the purpose of water supply or sewerage services Repealed
  76. Valuation lists
  77. 40General provisions as to valuation lists
  78. 41Distinguishment in valuation list of hereditaments used for public, charitable or certain other purposes
  79. 41ADistinguishment in NAV list of hereditaments occupied by certain bodies and used or made available for use for charitable purposes
  80. 42Distinguishment in NAV list of certain other hereditaments exempted from rates
  81. 43Distinguishment in NAV list of industrial hereditaments and freight-transport hereditaments
  82. 44Other matters required or authorised to be entered in valuation list
  83. 45New valuation lists
  84. 46Access to valuation lists
  85. 47Supply of copies of valuation lists, etc., and of information
  86. 48Evidence of valuation lists, etc.
  87. Alteration in valuation list
  88. 49Revision of . . . valuation list, and alteration, by district valuer
  89. 49ATransfer to the Commissioner of application under Article 49
  90. 50Alteration in . . . valuation list by Commissioner
  91. 51Appeal to Commissioner against alteration of, or decision not to alter, . . . valuation list, or review by Commissioner of certain alterations made by him in . . . list.
  92. 52Procedure on appeal to Commissioner
  93. 53Power of Commissioner to transfer appeal to Lands Tribunal
  94. 54Appeal from decision of Commissioner
  95. 54AAppeal from decision or direction of Valuation Tribunal
  96. 55Review of revision of valuation list made while appeal pending
  97. 56Supplementary provisions as to alterations, etc.
  98. 57Duties of public bodies with respect to alterations in valuation list
  99. Miscellaneous
  100. 58Powers of entry of valuers
  101. 59Power to require information for valuation list purposes
  102. Part IV: GENERAL
  103. 60Offences
  104. 61Regulations
  105. 62Service of documents
  106. 63Amendments, transitional provisions, construction of references, savings and repeals
  107. Schedule 1: DEFINITIONS OF “AGRICULTURAL LAND”, “AGRICULTURAL BUILDINGS” AND “LIVESTOCK OR POULTRY BUILDING”
  108. 1Paragraph 1
  109. 2Paragraph 2
  110. 3Paragraph 3
  111. 4Paragraph 4
  112. Schedule 2: DEFINITIONS RELATING TO INDUSTRIAL HEREDITAMENTS
  113. 1Paragraph 1
  114. 2Paragraph 2
  115. 2AParagraph 2A
  116. 3Paragraph 3
  117. Schedule 3DEFINITIONS RELATING TO RAILWAY HEREDITAMENTS Repealed
  118. Schedule 4DEFINITIONS RELATING TO FREIGHT-TRANSPORT HEREDITAMENTS
  119. Schedule 5: DEFINITION OF “DWELLING-HOUSE”, ETC.
  120. 1Paragraph 1
  121. 2Paragraph 2
  122. 3Paragraph 3
  123. 4Paragraph 4
  124. 4ZAParagraph 4ZA
  125. 4AParagraph 4A Repealed
  126. 5Paragraph 5
  127. 6Paragraph 6
  128. 7Paragraph 7
  129. 8Paragraph 8
  130. Schedule 6: DEFINITION OF “MATERIAL CHANGE OF CIRCUMSTANCES”. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  131. 1Paragraph 1
  132. 2Paragraph 2 Repealed
  133. Schedule 7: RATEABLE VALUES OF HEREDITAMENTS
  134. Part: General
  135. 1Paragraph 1
  136. Part: Hereditaments wholly exempt from rates
  137. 2Paragraph 2
  138. Part: Hereditaments partially exempt from rates
  139. 3Paragraph 3
  140. 3AParagraph 3A
  141. Part: Industrial hereditaments (except fishing hereditaments) and freight-transport hereditaments
  142. 4Paragraph 4
  143. 4AParagraph 4A
  144. 4BParagraph 4B
  145. Paragraph
  146. Schedule 8: INCIDENCE OF RATES
  147. Part: Occupiers, generally, not to deduct rates from rent
  148. 1Paragraph 1
  149. Part: Contracts or covenants for payment of rates
  150. 2Paragraph 2
  151. Part: Incidence of rates in consequence of Article 20
  152. 3Paragraph 3
  153. Part: Deductions from inclusive rents in respect of rate exemption or relief
  154. 4Paragraph 4
  155. Part: Saving for existing rights
  156. 5Paragraph 5
  157. Schedule 8A: UNOCCUPIED HEREDITAMENTS
  158. 1Paragraph 1
  159. 2Paragraph 2
  160. 3Paragraph 3
  161. 4Paragraph 4
  162. 5Paragraph 5
  163. 6Paragraph 6
  164. 7Paragraph 7
  165. 8Paragraph 8
  166. 9Paragraph 9 Repealed
  167. 10Paragraph 10
  168. Schedule 8B: NEW BUILDINGS (COMPLETION DAYS)
  169. Part: Completion notices
  170. 1Paragraph 1
  171. 2Paragraph 2
  172. Part: Determination of completion day
  173. 3Paragraph 3
  174. 4Paragraph 4
  175. 5Paragraph 5
  176. Part: Appeals
  177. 6Paragraph 6
  178. 7Paragraph 7
  179. 8Paragraph 8
  180. 9Paragraph 9
  181. Part: Position pending appeal
  182. 10Paragraph 10
  183. Part: Supplementary
  184. 11Paragraph 11
  185. 12Paragraph 12
  186. Schedule 9: PAYMENT OF RATES . . . BY INSTALMENTS
  187. 1Paragraph 1
  188. 2Paragraph 2
  189. 3Paragraph 3
  190. 4Paragraph 4
  191. 5Paragraph 5
  192. 6Paragraph 6
  193. Schedule 9A: RELIEF FROM RATES FOR GENERAL STORES ETC. IN RURAL SETTLEMENTS
  194. Part
  195. Rural settlement list
  196. 1Paragraph 1
  197. Preparation and maintenance of lists
  198. 2Paragraph 2
  199. Mandatory relief
  200. 3Paragraph 3
  201. Discretionary relief
  202. 4Paragraph 4
  203. Grant of mandatory or discretionary relief
  204. 5Paragraph 5
  205. Schedule 9B: VALUATION TRIBUNAL
  206. Part: Introductory
  207. 1Paragraph 1
  208. Part: Members
  209. 2Paragraph 2
  210. 3Paragraph 3
  211. Part: Remuneration etc.
  212. 4Paragraph 4
  213. Part: Sittings
  214. 5Paragraph 5
  215. Part: Tribunals
  216. 6Paragraph 6
  217. Part: Rules
  218. 7Paragraph 7
  219. 8Paragraph 8
  220. 9Paragraph 9
  221. 10Paragraph 10
  222. 11Paragraph 11
  223. 12Paragraph 12
  224. 13Paragraph 13
  225. Part: Directions
  226. 14Paragraph 14
  227. Schedule 10: HEREDITAMENTS
  228. 1Paragraph 1
  229. Paragraph
  230. 3Paragraph 3
  231. 4Paragraph 4
  232. 5Paragraph 5
  233. 6Paragraph 6
  234. 7Paragraph 7
  235. 8Paragraph 8
  236. Schedule 11PROPERTIES NOT TO BE TREATED AS HEREDITAMENTS
  237. Schedule 12: BASIS OF VALUATION
  238. Part I: GENERAL RULE
  239. 1Paragraph 1
  240. 2Paragraph 2
  241. 3Paragraph 3 Repealed
  242. 3AParagraph 3A
  243. 4Paragraph 4
  244. 5Paragraph 5
  245. 6Paragraph 6
  246. Capital value – general rule
  247. 7Paragraph 7
  248. Capital value – the assumptions
  249. 8Paragraph 8
  250. 9Paragraph 9
  251. 10Paragraph 10
  252. 11Paragraph 11
  253. 12Paragraph 12
  254. 13Paragraph 13
  255. 14Paragraph 14
  256. 15Paragraph 15
  257. Hereditaments used partly for the purposes of a private dwelling
  258. 16Paragraph 16
  259. Part IA: SPORTING RIGHTS
  260. 1Paragraph 1
  261. Part II: FARMHOUSES
  262. 1Paragraph 1
  263. 2Paragraph 2
  264. Part III: HEREDITAMENTS CONTAINING PLANT OR MACHINERY
  265. General exclusion of plant and machinery from valuation
  266. 1Paragraph 1
  267. Kinds of plant and machinery to be included in valuation
  268. 2Paragraph 2
  269. Classes of plant and machinery
  270. 3Paragraph 3
  272. Paragraph
  273. Paragraph
  274. TABLE 1
  276. Paragraph
  277. Paragraph
  278. TABLE 2
  279. LIST OF ACCESSORIES
  280. 1Paragraph 1
  281. 2Paragraph 2
  283. Paragraph
  284. Paragraph
  285. Paragraph
  286. CLASS 4
  288. Paragraph
  290. Paragraph
  291. Power to modify classes of plant and machinery
  292. 4Paragraph 4
  293. Information about plant and machinery included in valuation
  294. 5Paragraph 5
  295. Paragraph
  296. Part IV: RAILWAYS Repealed
  297. 1Paragraph 1 Repealed
  298. 2Paragraph 2 Repealed
  299. 3Paragraph 3 Repealed
  300. 4Paragraph 4 Repealed
  301. 5Paragraph 5 Repealed
  302. Part V: LAND USED FOR EXHIBITING ADVERTISEMENTS
  303. 1Paragraph 1
  304. 2Paragraph 2
  305. 3Paragraph 3
  306. 4Paragraph 4
  307. Part
  308. Part
  309. Part IX: MINES AND QUARRIES
  310. 1Paragraph 1
  311. 2Paragraph 2
  312. 3Paragraph 3
  313. Part X: DOCKS Repealed
  314. 1Paragraph 1 Repealed
  315. 2Paragraph 2 Repealed
  316. 3Paragraph 3 Repealed
  317. 4Paragraph 4 Repealed
  318. 5Paragraph 5 Repealed
  319. 6Paragraph 6 Repealed
  320. 7Paragraph 7 Repealed
  321. 8Paragraph 8 Repealed
  322. Part XI: CANALS
  323. 1Paragraph 1
  324. 2Paragraph 2
  325. Part
  326. Part XIII: CARAVAN SITES
  327. 1Paragraph 1
  328. 2Paragraph 2
  329. 3Paragraph 3
  330. Schedule 13: HEREDITAMENTS EXCLUDED FROM EXEMPTION
  331. Occupying bodies
  332. Schedule 13A: LISTED BODIES FOR PURPOSES OF ARTICLE 41A
  333. Paragraph
  334. Paragraph
  335. Paragraph
  336. Paragraph
  337. Paragraph
  338. Paragraph
  339. Paragraph
  340. Paragraph
  341. Schedule 14: DISTINGUISHMENT OF INDUSTRIAL HEREDITAMENTS AND FREIGHT-TRANSPORT HEREDITAMENTS
  342. 1Paragraph 1
  343. 2Paragraph 2
  344. 3Paragraph 3
  345. Schedule Schedule
  346. Schedule 16: TRANSITIONAL PROVISIONS, ETC.
  347. Part I: TRANSITIONAL PROVISIONS
  348. Interpretation
  349. 1Paragraph 1 Repealed
  350. Certificate and statement as to rates, etc.
  351. 2Paragraph 2 Repealed
  352. Paragraph
  353. Commissioner of Valuation and Boundary Surveyor
  354. 8Paragraph 8
  355. Review of revision of valuation list made while appeal pending
  356. 9Paragraph 9 Repealed
  357. Paragraph
  358. Rate rebates
  359. 12Paragraph 12 Repealed
  360. Charity shops
  361. 13Paragraph 13 Repealed
  362. Reduction of regional rate on dwellings
  363. 14Paragraph 14 Repealed
  364. Part II: CONSTRUCTION OF REFERENCES
  365. 1Paragraph 1
  366. 2Paragraph 2
  367. 3Paragraph 3
  368. 4Paragraph 4
  369. 5Paragraph 5
  370. 6Paragraph 6
  371. 7Paragraph 7
  372. 8Paragraph 8
  373. Part III: SAVINGS
  374. Principles of valuation
  375. 1Paragraph 1
  376. The Commissioner, Deputy Commissioner and district valuers
  377. 2Paragraph 2
  378. Errors in making valuations, etc.
  379. 3Paragraph 3
  380. Demand notes, etc.
  381. 4Paragraph 4
  382. Half-rents
  383. 5Paragraph 5
  384. Paragraph
  385. Covenants, etc., in leases
  386. 7Paragraph 7
  387. Rates payable by tenants under housing schemes
  388. 8Paragraph 8
  389. Schedule Schedule