{
  "url": "https://openlegislation.uk/rates-northern-ireland-order-1977/schedule-8A/paragraph-2",
  "json_url": "https://openlegislation.uk/rates-northern-ireland-order-1977/schedule-8A/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/8A/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "(1) The amount which, apart from this paragraph, would be payable on account of a rate in respect of the rateable net annual value of any hereditament by virtue of Article 25A shall be reduced by the appropriate percentage.\n(2) In sub-paragraph (1) the “appropriate percentage” means in relation to any hereditament 50 per cent. or such other percentage as may be substituted in relation to that hereditament by an order made by the Department.\n(2A) The Department may by order provide that the amount which, apart from this paragraph, would be payable on account of a rate in respect of the rateable capital value of any hereditament by virtue of Article 25A shall be reduced by such percentage as may be specified in relation to that hereditament in the order.\n(3) The Department shall not make an order under this paragraph unless a draft of the order has been laid before, and approved by a resolution of, the Assembly.",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "2004 NI 4"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 8A para. 2 substituted (1.4.2007) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 23; S.R. 2006/464, art. 2(4)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 8A para. 2(1) inserted (10.2.2011) by Rates (Amendment) Act (Northern Ireland) 2009 (c. 8), ss. 6(3)(a), 19(1); S.R. 2011/16, art. 2(1), Sch. 1"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Sch. 8A para. 2(2A) inserted (10.2.2011) by Rates (Amendment) Act (Northern Ireland) 2009 (c. 8), ss. 6(3)(b), 19(1); S.R. 2011/16, art. 2(1), Sch. 1"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in Sch. 8A para. 2(3) substituted (10.2.2011) by Rates (Amendment) Act (Northern Ireland) 2009 (c. 8), ss. 6(3)(c), 19(1); S.R. 2011/16, art. 2(1), Sch. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisi/1977/2157/schedule/8A/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."
}