{
  "url": "https://openlegislation.uk/rates-northern-ireland-order-1977/schedule-7/paragraph-2",
  "json_url": "https://openlegislation.uk/rates-northern-ireland-order-1977/schedule-7/paragraph-2.json",
  "legislation": "nisi/1977/2157",
  "legislation_title": "Rates (Northern Ireland) Order 1977",
  "legislation_url": "https://openlegislation.uk/rates-northern-ireland-order-1977",
  "path": "schedule/7/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "(1) Where a hereditament is distinguished in the NAV list as wholly exempt from rates under that list, its rateable net annual value shall be nil.\n(2) Where a hereditament is distinguished in the capital value list as wholly exempt from rates under that list, its rateable capital value shall be nil.",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 7 para. 2 substituted (1.12.2006) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 39, Sch. 2 para. 43(2); S.R. 2006/464, art. 2(2), Sch. 2 (with transitional provisions in S.R. 2006/468, art. 3(1), Sch.)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "repealed",
      "affecting": "nisi/2004/703",
      "affecting_title": "The Rates (Amendment) (Northern Ireland) Order 2004"
    },
    {
      "type": "words repealed",
      "affecting": "nisi/2004/703",
      "affecting_title": "The Rates (Amendment) (Northern Ireland) Order 2004"
    },
    {
      "type": "repealed",
      "affecting": "nisi/2004/703",
      "affecting_title": "The Rates (Amendment) (Northern Ireland) Order 2004"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisi/1977/2157/schedule/7/paragraph/2",
    "retrieved_at": "2026-10-29T04:53:19.076889+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."
}