# Rates (Northern Ireland) Order 1977, Paragraph 1


In this Order—
“material change of circumstances” means a change of circumstances which consists of—
(a)the coming into occupation of a newly erected or newly constructed hereditament or of a hereditament which has been out of occupation on account of structural alterations; or
(b)a change in the value of a hereditament caused by the making of structural alterations or by the total or partial destruction of any building or other erection by fire or any other physical cause; or
(c)the happening of any event whereby—
(i)any property or part of any property begins, or ceases, not to be treated as a hereditament; or
(ii)any hereditament or part of any hereditament begins or ceases to be entitled to be distinguished in the valuation list in pursuance of Article 41, 42 or 43; or
(d)property previously valued as a single hereditament becoming liable to be valued as two or more hereditaments; or
(e)property previously valued as two or more hereditaments becoming liable to be valued as a single hereditament; or
(f)a hereditament becoming or ceasing to be a dwelling-house; or
(g)a hereditament being used to a greater or lesser extent for the purposes of a private dwelling or private dwellings.

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Source: https://www.legislation.gov.uk/nisi/1977/2157/schedule/6/paragraph/1 (the official version)
Page: https://openlegislation.uk/rates-northern-ireland-order-1977/schedule-6/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.