# Rates (Northern Ireland) Order 1977, Paragraph 4A

Extent: N.I.

(1) This paragraph applies to freight-transport hereditaments.
(2) Where a hereditament to which this paragraph applies is distinguished in the NAV list as being occupied and used wholly for transport purposes, its rateable net annual value shall be one-quarter of its net annual value.

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Source: https://www.legislation.gov.uk/nisi/1977/2157/schedule/7/paragraph/4A (the official version)
Page: https://openlegislation.uk/rates-northern-ireland-order-1977/schedule-7/paragraph-4A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.