{
  "url": "https://openlegislation.uk/rates-northern-ireland-order-1977",
  "json_url": "https://openlegislation.uk/rates-northern-ireland-order-1977.json",
  "id": "nisi/1977/2157",
  "title": "Rates (Northern Ireland) Order 1977",
  "short_title": "Rates (Northern Ireland) Order 1977",
  "long_title": null,
  "citation": "1977/2157",
  "type": "nisi",
  "year": "1977",
  "number": "2157",
  "version": "current",
  "date": "1977-12-21",
  "revised": true,
  "valid_from": "2026-04-01",
  "extent": "N.I.",
  "unapplied_effects": 10,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/rates-northern-ireland-order-1977/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/I",
      "kind": "part",
      "number": "I",
      "heading": "INTRODUCTORY",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Title and commencement",
      "url": "https://openlegislation.uk/rates-northern-ireland-order-1977/article-1",
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "General interpretation",
      "url": "https://openlegislation.uk/rates-northern-ireland-order-1977/article-2",
      "extent": "N.I.",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Interpretation: definitions relating to agricultural land, agricultural buildings and livestock and poultry buildings, and to industrial, railway and freight-transport hereditaments",
      "url": "https://openlegislation.uk/rates-northern-ireland-order-1977/article-3",
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": "Interpretation: definition of “dwelling-house”, etc.",
      "url": "https://openlegislation.uk/rates-northern-ireland-order-1977/article-4",
      "extent": "N.I.",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "article/5",
      "kind": "article",
      "number": "5",
      "heading": "Interpretation: definition of “material change of circumstances”. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/rates-northern-ireland-order-1977/article-5",
      "extent": "N.I.",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "part/II",
      "kind": "part",
      "number": "II",
      "heading": "RATING",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/II/crossheading/making-and-levying-of-rates",
      "kind": "crossheading",
      "number": null,
      "heading": "Making and levying of rates",
      "url": "https://openlegislation.uk/rates-northern-ireland-order-1977/part-II/crossheading-making-and-levying-of-rates",
      "extent": "N.I.",
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "article/6",
      "kind": "article",
      "number": "6",
      "heading": "Regional rate and district rate",
      "url": "https://openlegislation.uk/rates-northern-ireland-order-1977/article-6",
      "extent": "N.I.",
      "status": null,
      "parent": "part/II/crossheading/making-and-levying-of-rates"
    },
    {
      "path": "article/7",
      "kind": "article",
      "number": "7",
      "heading": "Making of rates",
      "url": "https://openlegislation.uk/rates-northern-ireland-order-1977/article-7",
      "extent": "N.I.",
      "status": null,
      "parent": "part/II/crossheading/making-and-levying-of-rates"
    },
    {
      "path": "article/7A",
      "kind": "article",
      "number": "7A",
      "heading": "Additional regional rate in respect of large retail hereditaments for the years ending on 31st March 2013, 31st March 2014 and 31st March 2015",
      "url": "https://openlegislation.uk/rates-northern-ireland-order-1977/article-7A",
      "extent": null,
      "status": null,
      "parent": "part/II/crossheading/making-and-levying-of-rates"
    },
    {
      "path": "article/8",
      "kind": "article",
      "number": "8",
      "heading": "Time of making of, determination of amount of, and notification of, district rate",
      "url": "https://openlegislation.uk/rates-northern-ireland-order-1977/article-8",
      "extent": null,
      "status": null,
      "parent": "part/II/crossheading/making-and-levying-of-rates"
    },
    {
      "path": "article/9",
      "kind": "article",
      "number": "9",
      "heading": "Levying of rates",
      "url": "https://openlegislation.uk/rates-northern-ireland-order-1977/article-9",
      "extent": "N.I.",
      "status": null,
      "parent": "part/II/crossheading/making-and-levying-of-rates"
    },
    {
      "path": "article/10",
      "kind": "article",
      "number": "10",
      "heading": "Departures from valuation list in levying rates",
      "url": "https://openlegislation.uk/rates-northern-ireland-order-1977/article-10",
      "extent": "N.I.",
      "status": null,
      "parent": "part/II/crossheading/making-and-levying-of-rates"
    },
    {
      "path": "article/11",
      "kind": "article",
      "number": "11",
      "heading": "Appeal against rate",
      "url": "https://openlegislation.uk/rates-northern-ireland-order-1977/article-11",
      "extent": "N.I.",
      "status": null,
      "parent": "part/II/crossheading/making-and-levying-of-rates"
    },
    {
      "path": "article/13",
      "kind": "article",
      "number": "13",
      "heading": "Effect of alteration in valuation list",
      "url": "https://openlegislation.uk/rates-northern-ireland-order-1977/article-13",
      "extent": "N.I.",
      "status": null,
      "parent": "part/II/crossheading/making-and-levying-of-rates"
    },
    {
      "path": "article/14",
      "kind": "article",
      "number": "14",
      "heading": "Rating on basis of apportioned value in certain cases",
      "url": "https://openlegislation.uk/rates-northern-ireland-order-1977/article-14",
      "extent": "N.I.",
      "status": null,
      "parent": "part/II/crossheading/making-and-levying-of-rates"
    },
    {
      "path": "article/15",
      "kind": "article",
      "number": "15",
      "heading": "Refund of overpayments",
      "url": "https://openlegislation.uk/rates-northern-ireland-order-1977/article-15",
      "extent": "N.I.",
      "status": null,
      "parent": "part/II/crossheading/making-and-levying-of-rates"
    },
    {
      "path": "article/15A",
      "kind": "article",
      "number": "15A",
      "heading": "Payment of interest",
      "url": "https://openlegislation.uk/rates-northern-ireland-order-1977/article-15A",
      "extent": null,
      "status": null,
      "parent": "part/II/crossheading/making-and-levying-of-rates"
    },
    {
      "path": "article/16",
      "kind": "article",
      "number": "16",
      "heading": "Certificates and statements as to rates, etc.",
      "url": "https://openlegislation.uk/rates-northern-ireland-order-1977/article-16",
      "extent": "N.I.",
      "status": null,
      "parent": "part/II/crossheading/making-and-levying-of-rates"
    },
    {
      "path": "part/II/crossheading/rateable-value",
      "kind": "crossheading",
      "number": null,
      "heading": "Rateable values",
      "url": null,
      "extent": "N.I.",
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "article/17",
      "kind": "article",
      "number": "17",
      "heading": "Rateable values",
      "url": "https://openlegislation.uk/rates-northern-ireland-order-1977/article-17",
      "extent": "N.I.",
      "status": null,
      "parent": "part/II/crossheading/rateable-value"
    },
    {
      "path": "part/II/crossheading/liability-and-assessment",
      "kind": "crossheading",
      "number": null,
      "heading": "Liability and assessment",
      "url": null,
      "extent": "N.I.",
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "article/18",
      "kind": "article",
      "number": "18",
      "heading": "Liability to be rated in respect of hereditaments",
      "url": "https://openlegislation.uk/rates-northern-ireland-order-1977/article-18",
      "extent": "N.I.",
      "status": null,
      "parent": "part/II/crossheading/liability-and-assessment"
    },
    {
      "path": "article/19",
      "kind": "article",
      "number": "19",
      "heading": "General provisions as to liability and assessment to rate",
      "url": "https://openlegislation.uk/rates-northern-ireland-order-1977/article-19",
      "extent": "N.I.",
      "status": null,
      "parent": "part/II/crossheading/liability-and-assessment"
    },
    {
      "path": "article/20",
      "kind": "article",
      "number": "20",
      "heading": "Rating of owners instead of occupiers in certain cases",
      "url": "https://openlegislation.uk/rates-northern-ireland-order-1977/article-20",
      "extent": "N.I.",
      "status": null,
      "parent": "part/II/crossheading/liability-and-assessment"
    },
    {
      "path": "article/21",
      "kind": "article",
      "number": "21",
      "heading": "Payment or collection of rates by owners by agreement",
      "url": "https://openlegislation.uk/rates-northern-ireland-order-1977/article-21",
      "extent": "N.I.",
      "status": null,
      "parent": "part/II/crossheading/liability-and-assessment"
    },
    {
      "path": "article/22",
      "kind": "article",
      "number": "22",
      "heading": "Provisions supplementary to Articles 20 and 21",
      "url": "https://openlegislation.uk/rates-northern-ireland-order-1977/article-22",
      "extent": "N.I.",
      "status": null,
      "parent": "part/II/crossheading/liability-and-assessment"
    },
    {
      "path": "article/23",
      "kind": "article",
      "number": "23",
      "heading": "Liability of occupier for rates unpaid by owner",
      "url": "https://openlegislation.uk/rates-northern-ireland-order-1977/article-23",
      "extent": "N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/liability-and-assessment"
    },
    {
      "path": "article/23A",
      "kind": "article",
      "number": "23A",
      "heading": "Liability to be rated in respect of hereditaments owned by the Housing Executive, etc.",
      "url": "https://openlegislation.uk/rates-northern-ireland-order-1977/article-23A",
      "extent": null,
      "status": null,
      "parent": "part/II/crossheading/liability-and-assessment"
    },
    {
      "path": "article/24",
      "kind": "article",
      "number": "24",
      "heading": "Recovery of rates from tenants and lodgers",
      "url": "https://openlegislation.uk/rates-northern-ireland-order-1977/article-24",
      "extent": "N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/liability-and-assessment"
    },
    {
      "path": "article/25",
      "kind": "article",
      "number": "25",
      "heading": "Incidence of rates as between landlord and tenant",
      "url": "https://openlegislation.uk/rates-northern-ireland-order-1977/article-25",
      "extent": null,
      "status": null,
      "parent": "part/II/crossheading/liability-and-assessment"
    },
    {
      "path": "article/25A",
      "kind": "article",
      "number": "25A",
      "heading": "Liability to be rated in respect of certain unoccupied hereditaments",
      "url": "https://openlegislation.uk/rates-northern-ireland-order-1977/article-25A",
      "extent": "N.I.",
      "status": null,
      "parent": "part/II/crossheading/liability-and-assessment"
    },
    {
      "path": "article/25B",
      "kind": "article",
      "number": "25B",
      "heading": "New buildings",
      "url": "https://openlegislation.uk/rates-northern-ireland-order-1977/article-25B",
      "extent": null,
      "status": null,
      "parent": "part/II/crossheading/liability-and-assessment"
    },
    {
      "path": "article/26",
      "kind": "article",
      "number": "26",
      "heading": "Power of Department to require information as to ownership, etc., of hereditaments",
      "url": "https://openlegislation.uk/rates-northern-ireland-order-1977/article-26",
      "extent": "N.I.",
      "status": null,
      "parent": "part/II/crossheading/liability-and-assessment"
    },
    {
      "path": "article/26A",
      "kind": "article",
      "number": "26A",
      "heading": "Powers of entry of persons authorised by Department",
      "url": "https://openlegislation.uk/rates-northern-ireland-order-1977/article-26A",
      "extent": "N.I.",
      "status": null,
      "parent": "part/II/crossheading/liability-and-assessment"
    },
    {
      "path": "part/II/crossheading/special-reliefs-in-respect-of-dwellings",
      "kind": "crossheading",
      "number": null,
      "heading": "Special reliefs in respect of dwellings",
      "url": "https://openlegislation.uk/rates-northern-ireland-order-1977/part-II/crossheading-special-reliefs-in-respect-of-dwellings",
      "extent": "N.I.",
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "article/27",
      "kind": "article",
      "number": "27",
      "heading": "Reduction of regional rate on dwellings",
      "url": "https://openlegislation.uk/rates-northern-ireland-order-1977/article-27",
      "extent": "N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/special-reliefs-in-respect-of-dwellings"
    },
    {
      "path": "article/29",
      "kind": "article",
      "number": "29",
      "heading": "Right to pay rates . . . by instalments",
      "url": "https://openlegislation.uk/rates-northern-ireland-order-1977/article-29",
      "extent": "N.I.",
      "status": null,
      "parent": "part/II/crossheading/special-reliefs-in-respect-of-dwellings"
    },
    {
      "path": "article/29A",
      "kind": "article",
      "number": "29A",
      "heading": "Agreements for deferred payment of rates on dwellings",
      "url": "https://openlegislation.uk/rates-northern-ireland-order-1977/article-29A",
      "extent": "N.I.",
      "status": null,
      "parent": "part/II/crossheading/special-reliefs-in-respect-of-dwellings"
    },
    {
      "path": "article/30",
      "kind": "article",
      "number": "30",
      "heading": "Discount on rates on dwellings",
      "url": "https://openlegislation.uk/rates-northern-ireland-order-1977/article-30",
      "extent": "N.I.",
      "status": null,
      "parent": "part/II/crossheading/special-reliefs-in-respect-of-dwellings"
    },
    {
      "path": "article/30A",
      "kind": "article",
      "number": "30A",
      "heading": "Rate relief in respect of dwellings",
      "url": "https://openlegislation.uk/rates-northern-ireland-order-1977/article-30A",
      "extent": "N.I.",
      "status": null,
      "parent": "part/II/crossheading/special-reliefs-in-respect-of-dwellings"
    },
    {
      "path": "article/30B",
      "kind": "article",
      "number": "30B",
      "heading": "Dwellings occupied by persons under 18 and persons in education and training or leaving care",
      "url": "https://openlegislation.uk/rates-northern-ireland-order-1977/article-30B",
      "extent": null,
      "status": null,
      "parent": "part/II/crossheading/special-reliefs-in-respect-of-dwellings"
    },
    {
      "path": "article/30C",
      "kind": "article",
      "number": "30C",
      "heading": "Zero-carbon or low-carbon homes",
      "url": "https://openlegislation.uk/rates-northern-ireland-order-1977/article-30C",
      "extent": null,
      "status": null,
      "parent": "part/II/crossheading/special-reliefs-in-respect-of-dwellings"
    },
    {
      "path": "article/30D",
      "kind": "article",
      "number": "30D",
      "heading": "Energy efficiency",
      "url": "https://openlegislation.uk/rates-northern-ireland-order-1977/article-30D",
      "extent": null,
      "status": null,
      "parent": "part/II/crossheading/special-reliefs-in-respect-of-dwellings"
    },
    {
      "path": "part/II/crossheading/special-reliefs-in-respect-of-certain-other-hereditaments",
      "kind": "crossheading",
      "number": null,
      "heading": "Special reliefs in respect of certain other hereditaments",
      "url": null,
      "extent": "N.I.",
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "article/31",
      "kind": "article",
      "number": "31",
      "heading": "Reduction of rates on certain hereditaments used for recreation",
      "url": "https://openlegislation.uk/rates-northern-ireland-order-1977/article-31",
      "extent": "N.I.",
      "status": null,
      "parent": "part/II/crossheading/special-reliefs-in-respect-of-certain-other-hereditaments"
    },
    {
      "path": "article/31A",
      "kind": "article",
      "number": "31A",
      "heading": "Rate rebates for certain hereditaments with special facilities for persons with a disability",
      "url": "https://openlegislation.uk/rates-northern-ireland-order-1977/article-31A",
      "extent": "N.I.",
      "status": null,
      "parent": "part/II/crossheading/special-reliefs-in-respect-of-certain-other-hereditaments"
    },
    {
      "path": "article/31AA",
      "kind": "article",
      "number": "31AA",
      "heading": "Reduction of rates on former agricultural land, etc.",
      "url": "https://openlegislation.uk/rates-northern-ireland-order-1977/article-31AA",
      "extent": "N.I.",
      "status": null,
      "parent": "part/II/crossheading/special-reliefs-in-respect-of-certain-other-hereditaments"
    },
    {
      "path": "article/31B",
      "kind": "article",
      "number": "31B",
      "heading": "Rate rebates for certain hereditaments used by institutions for persons with a disability",
      "url": "https://openlegislation.uk/rates-northern-ireland-order-1977/article-31B",
      "extent": "N.I.",
      "status": null,
      "parent": "part/II/crossheading/special-reliefs-in-respect-of-certain-other-hereditaments"
    },
    {
      "path": "article/31C",
      "kind": "article",
      "number": "31C",
      "heading": "Temporary reduction of rates for specified hereditaments",
      "url": "https://openlegislation.uk/rates-northern-ireland-order-1977/article-31C",
      "extent": "N.I.",
      "status": null,
      "parent": "part/II/crossheading/special-reliefs-in-respect-of-certain-other-hereditaments"
    },
    {
      "path": "article/31D",
      "kind": "article",
      "number": "31D",
      "heading": "Temporary rebate for certain previously unoccupied hereditaments etc.",
      "url": "https://openlegislation.uk/rates-northern-ireland-order-1977/article-31D",
      "extent": "N.I.",
      "status": null,
      "parent": "part/II/crossheading/special-reliefs-in-respect-of-certain-other-hereditaments"
    },
    {
      "path": "part/II/crossheading/recovery-of-rates",
      "kind": "crossheading",
      "number": null,
      "heading": "Recovery of rates",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "article/32",
      "kind": "article",
      "number": "32",
      "heading": "Proceedings for recovery of rates",
      "url": "https://openlegislation.uk/rates-northern-ireland-order-1977/article-32",
      "extent": "N.I.",
      "status": null,
      "parent": "part/II/crossheading/recovery-of-rates"
    },
    {
      "path": "article/33",
      "kind": "article",
      "number": "33",
      "heading": "Limitation of liability of certain owners",
      "url": "https://openlegislation.uk/rates-northern-ireland-order-1977/article-33",
      "extent": null,
      "status": null,
      "parent": "part/II/crossheading/recovery-of-rates"
    },
    {
      "path": "article/33A",
      "kind": "article",
      "number": "33A",
      "heading": "Transitional rate relief",
      "url": "https://openlegislation.uk/rates-northern-ireland-order-1977/article-33A",
      "extent": "N.I.",
      "status": null,
      "parent": "part/II/crossheading/recovery-of-rates"
    },
    {
      "path": "article/33B",
      "kind": "article",
      "number": "33B",
      "heading": "Hardship relief",
      "url": "https://openlegislation.uk/rates-northern-ireland-order-1977/article-33B",
      "extent": "N.I.",
      "status": null,
      "parent": "part/II/crossheading/recovery-of-rates"
    },
    {
      "path": "part/II/crossheading/financial-provisions",
      "kind": "crossheading",
      "number": null,
      "heading": "Financial provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "article/34",
      "kind": "article",
      "number": "34",
      "heading": "Payments to district councils on account of district rates",
      "url": "https://openlegislation.uk/rates-northern-ireland-order-1977/article-34",
      "extent": null,
      "status": null,
      "parent": "part/II/crossheading/financial-provisions"
    },
    {
      "path": "article/35",
      "kind": "article",
      "number": "35",
      "heading": "Product of rate",
      "url": "https://openlegislation.uk/rates-northern-ireland-order-1977/article-35",
      "extent": null,
      "status": null,
      "parent": "part/II/crossheading/financial-provisions"
    },
    {
      "path": "part/III",
      "kind": "part",
      "number": "III",
      "heading": "VALUATION",
      "url": null,
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/III/crossheading/the-valuation-office",
      "kind": "crossheading",
      "number": null,
      "heading": "The Valuation Office",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "article/36",
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      "heading": "The Commissioner, district valuers and the Valuation Office",
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      "path": "article/37",
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      "heading": "Hereditaments",
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      "path": "article/37A",
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      "path": "article/38",
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      "path": "article/39",
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      "heading": "Basis of valuation",
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      "parent": "part/III/crossheading/valuations"
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      "path": "article/39A",
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      "heading": "Time by reference to which, and basis on which, valuations to be made for new NAV list",
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      "path": "article/39B",
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      "path": "article/39C",
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      "path": "article/39D",
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      "path": "part/III/crossheading/valuation-lists",
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      "path": "article/41",
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      "path": "article/41A",
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      "extent": "N.I.",
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      "path": "article/42",
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      "path": "article/43",
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      "path": "article/44",
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      "heading": "Other matters required or authorised to be entered in valuation list",
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      "extent": "N.I.",
      "status": null,
      "parent": "part/III/crossheading/valuation-lists"
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      "path": "article/45",
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      "heading": "New valuation lists",
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      "status": null,
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      "path": "article/46",
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      "heading": "Access to valuation lists",
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    {
      "path": "article/47",
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      "heading": "Supply of copies of valuation lists, etc., and of information",
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      "path": "article/48",
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      "heading": "Evidence of valuation lists, etc.",
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      "path": "part/III/crossheading/alteration-in-valuation-list",
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      "heading": "Revision of . . . valuation list, and alteration, by district valuer",
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      "path": "article/51",
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      "path": "part/IV",
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      "heading": "Offences",
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      "path": "article/62",
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      "heading": "Service of documents",
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      "path": "schedule/1",
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      "heading": "DEFINITIONS OF “AGRICULTURAL LAND”, “AGRICULTURAL BUILDINGS” AND “LIVESTOCK OR POULTRY BUILDING”",
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      "affecting_title": null,
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  "provenance": {
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    "source_url": "https://www.legislation.gov.uk/nisi/1977/2157",
    "retrieved_at": "2026-10-29T04:53:19.076889+00:00"
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  "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."
}