Paragraph 5 Loss on collectionF1
Northern Ireland
Subject to sub-paragraph (2), the loss on collection of NAV rates for any district for any year shall be the aggregate of the following amounts—
the total amount for the year of rates written off in respect of—
hereditaments or any parts of hereditaments in the NAV list in the district; or
hereditaments or any parts of hereditaments not used for the purposes of a private dwelling or as a private garage or private storage premises included in a valuation list before 1st April 2007 and which were in the district; and
a sum equal to 25 per cent. of the total amount by which the liability of persons to pay rates for the year in respect of—
hereditaments or any parts of hereditaments in the NAV list; or
hereditaments or any parts of hereditaments not used for the purposes of a private dwelling or as a private garage or private storage premises included in a valuation list before 1st April 2007 and which were in the district,
was reduced or repaid in accordance with Regulations made under Article 33B of the 1977 Order,
less any amount falling under sub-paragraph (a) or (b) for an earlier year found during the year to be recoverable.
The total amount for the year of rates written off mentioned in sub-paragraph (1)(a) shall, subject to sub-paragraph (3), include any allowance made under Article 20 or 21 of the 1977 Order.
In respect of the years ending on 31st March 2009, 31st March 2010 and 31st March 2011 the total amount of rates written off mentioned in sub-paragraph (1)(a) shall be calculated as if any allowance made under Article 21 of the 1977 Order in respect of any hereditament owned by the Northern Ireland Housing Executive was 10 per cent.
Annotations
Textual amendments
- F1
Sch. 2 para. 5 substituted (31.3.2009) by The Rates (Amendment) Regulations (Northern Ireland) 2009 (S.R. 2009/58), regs. 1, 4
- F2
Sch. 2 para. 5 substituted (31.3.2010) by The Rates (Amendment) Regulations (Northern Ireland) 2010 (S.R. 2010/18), regs. 1, 4