Paragraph 4

Northern Ireland

(1)

The Department, F1. . . after consultation with the district council for the district in which the hereditament is situated, may reduce or remit any rate leviable in respect of a hereditament for any period in a financial year in which the condition mentioned in sub-paragraph (2) applies to the hereditament.

(2)

The condition is—

(a)

that the hereditament is within a settlement identified in the Department's rural settlement list for the financial year in which the period falls, and

(b)

that the net annual value of the hereditament shown in the F2NAV list at the beginning of that financial year is not more than any amount specified by the Department F3. . . by order subject to negative resolution.

(3)

Where paragraph 3(2)(c) does not apply, the Department shall not, by virtue of this paragraph, make a reduction or remission unless it is satisfied that—

(a)

the hereditament is used for purposes which are of benefit to the local community, and

(b)

it would be reasonable for the Department to make such a reduction or remission, having regard to the interests of persons liable to pay regional and district rates.

Annotations

Textual amendments

F1: Words in Sch. 9A para. 4(1) repealed (1.4.2007) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 39, 41, Sch. 2 para. 47(3)(a), Sch. 3; S.R. 2006/464, art. 2(4)
F2: Words in Sch. 9A para. 4(2)(b) substituted (1.4.2007) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 39, Sch. 2 para. 47(3)(b); S.R. 2006/464, art. 2(4)
F3: Words in Sch. 9A para. 4(2)(b) repealed (1.4.2007) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 41, Sch. 3; S.R. 2006/464, art. 2(4)

Notes on the whole Order

Textual amendments

F1: functions transf. SR 1999/481

Notes on Schedule 9A

Textual amendments

F1: Sch. 9A repealed (14.12.2009) by Rates (Amendment) Act (Northern Ireland) 2009 (c. 8), ss. 18, 19(1), Sch. 2; S.R. 2009/375, art. 2(2), Sch. 2