OpenLegislation

Article 33A Transitional rate reliefF1

Northern Ireland

(1)

F2Where F3paragraph (2) applies, the Department may, by order subject to negative resolution,—

(a)

provide for such provisions of this Order as may be specified in the order not to apply; and

(b)

provide—

(i)

for the amount of the sum chargeable in respect of rates due in respect of the hereditament to be such as is determined in accordance with rules specified in the order; or

(ii)

for F4the new net annual value or the new capital value to come into force in such proportion and over such period as may be specified in the order.

(F52)

This F6paragraph applies where, on the coming into force of a new valuation list—

(a)

a new net annual value; or

(b)

a new capital value,

is ascribed to a specified hereditament in that list.

(F72A)

Where paragraph (2B) applies, the Department may, by order subject to negative resolution,—

(a)

provide for such provisions of this Order as may be specified in the order not to apply or apply subject to modifications specified in the order; and

(b)

provide for so much of the amount of the sum chargeable in respect of rates due in respect of any hereditament as relates to a district rate to be such as is determined in accordance with rules specified in the order.

(3)

In this Article—

  • “a new capital value”, in relation to a specified hereditament, means—

    1. (a)

      a capital value which differs from the capital value ascribed to the hereditament in an old list;

    2. (b)

      a capital value where no capital value was ascribed to the hereditament in an old list;

  • “new net annual value”, in relation to a specified hereditament, means—

    1. (a)

      a net annual value which differs from the net annual value ascribed to the hereditament in an old list;

    2. (b)

      a net annual value where no net annual value was ascribed to the hereditament in an old list;

  • “old list” means a valuation list in force immediately before the coming into force of the new valuation list referred to in paragraph (2) (including a valuation list which continues to have effect thereafter);

  • “specified hereditament” means a hereditament of such a class as may be specified in an order under paragraph (1).

Annotations

Textual amendments

F1

1996 NI 25

F2

Words in art. 33A(1) substituted (1.12.2006) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 18(2)(a); S.R. 2006/464, art. 2(2) Sch. 2

F3

Words in art. 33A(1) substituted (2.6.2014) by Local Government Act (Northern Ireland) 2014 (c. 8), ss. 112(2), 129 (with s. 124(4)); S.R. 2014/153, art. 2, Sch. 1

F4

Words in art. 33A(1)(b)(ii) substituted (1.12.2006) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 18(2)(b); S.R. 2006/464, art. 2(2) Sch. 2

F5

Art. 33A(2)(3) substituted (1.12.2006) for art. 33A(2) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 18(3); S.R. 2006/464, art. 2(2) Sch. 2

F6

Word in art. 33A(2) substituted (2.6.2014) by Local Government Act (Northern Ireland) 2014 (c. 8), ss. 112(3), 129 (with s. 124(4)); S.R. 2014/153, art. 2, Sch. 1

F7

Arts. 33A(2A)-(2C) inserted (2.6.2014) by Local Government Act (Northern Ireland) 2014 (c. 8), ss. 112(4), 129 (with s. 124(4)); S.R. 2014/153, art. 2, Sch. 1

Notes on the whole Order

Textual amendments

F1

functions transf. SR 1999/481