{
  "url": "https://openlegislation.uk/rates-transitional-relief-order-northern-ireland-2007",
  "json_url": "https://openlegislation.uk/rates-transitional-relief-order-northern-ireland-2007.json",
  "id": "nisr/2007/90",
  "title": "The Rates (Transitional Relief) Order (Northern Ireland) 2007",
  "short_title": "Rates (Transitional Relief) 2007",
  "long_title": "From 1st April 2007 the basis of valuation in respect of dwelling-houses, private garages and private storage premises (“domestic properties”) will change from rental to capital value. The capital value of all domestic properties will be included in the capital value list. Non-domestic properties however will remain subject to rental values and will be included in the NAV list.",
  "citation": "S.R. 2007/90",
  "type": "nisr",
  "year": "2007",
  "number": "90",
  "version": "current",
  "date": "2007-02-15",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/rates-transitional-relief-order-northern-ireland-2007/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation, commencement and interpretation",
      "url": "https://openlegislation.uk/rates-transitional-relief-order-northern-ireland-2007/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Application of Order",
      "url": "https://openlegislation.uk/rates-transitional-relief-order-northern-ireland-2007/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Amount of Rates",
      "url": "https://openlegislation.uk/rates-transitional-relief-order-northern-ireland-2007/article-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": "Transitional relief",
      "url": "https://openlegislation.uk/rates-transitional-relief-order-northern-ireland-2007/article-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/5",
      "kind": "article",
      "number": "5",
      "heading": "Supplementary provisions as to transitional relief",
      "url": "https://openlegislation.uk/rates-transitional-relief-order-northern-ireland-2007/article-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/6",
      "kind": "article",
      "number": "6",
      "heading": "Occupation",
      "url": "https://openlegislation.uk/rates-transitional-relief-order-northern-ireland-2007/article-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/7",
      "kind": "article",
      "number": "7",
      "heading": "Application of transitional relief to certain hereditaments with special facilities for persons with a disability",
      "url": "https://openlegislation.uk/rates-transitional-relief-order-northern-ireland-2007/article-7",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/8",
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      "number": "8",
      "heading": "Hereditaments excluded from transitional relief",
      "url": "https://openlegislation.uk/rates-transitional-relief-order-northern-ireland-2007/article-8",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/9",
      "kind": "article",
      "number": "9",
      "heading": "Revocation",
      "url": "https://openlegislation.uk/rates-transitional-relief-order-northern-ireland-2007/article-9",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/rates-transitional-relief-order-northern-ireland-2007/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule",
      "kind": "schedule",
      "number": null,
      "heading": "Hereditaments excluded from transitional relief",
      "url": "https://openlegislation.uk/rates-transitional-relief-order-northern-ireland-2007/schedule",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/rates-transitional-relief-order-northern-ireland-2007/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2007-12-05",
      "size": null,
      "url": "https://openlegislation.uk/rates-transitional-relief-order-northern-ireland-2007/pdf/nisr_20070090_en.pdf",
      "source_url": "https://www.legislation.gov.uk/nisr/2007/90/pdfs/nisr_20070090_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "nisi/1977/2157",
      "title": "Rates (Northern Ireland) Order 1977",
      "url": "https://openlegislation.uk/rates-northern-ireland-order-1977",
      "provisions": [
        "article/33A"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/rates-transitional-relief-order-northern-ireland-2007/changes.json",
  "changes_made_by": 1,
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  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/rates-transitional-relief-order-northern-ireland-2007/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2007/90",
    "retrieved_at": "2026-10-29T01:42:34.135898+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."
}