Paragraph 17 I1

Northern Ireland

(1)

Subject to sub-paragraphs (4) and (5)—

(a)

the hereditament is included in the capital value list; and

(b)

the person entitled to possession of the hereditament or, if there is more than one such person, each such person previously occupied the hereditament, and when he last did so, occupied it as his only or principal residence; and

(c)

that person—

(i)

has his only or principal residence in a hospital, nursing home or residential care home; or

(ii)

is detained in a prison, a hospital or any other place by virtue of an order or award to which sub-paragraph (2) applies; or

(iii)

is imprisoned under, or in service custody for the purposes of the Armed Forces Act 2006^f1 and, where a person is in service custody, the custody forms part of a continuous period exceeding 48 hours; or

(iv)

is detained under paragraph 2 of Schedule 3 to the Immigration Act 1971^f2 (deportation); or

(v)

is detained under the Mental Health (Northern Ireland) Order 1986^f3 or corresponding legislation in Great Britain or the Republic of Ireland.

(2)

This sub-paragraph applies to—

(a)

an order of a court in the United Kingdom or the Republic of Ireland;

(b)

an order or award (whether or not of a court) made (anywhere) in proceedings in respect of a service offence within the meaning of the Armed Forces Act 2006.

(3)

If a person—

(a)

is temporarily discharged under section 24 of the Prison Act (Northern Ireland) 1953^f4, temporarily released under rules under section 13 of that Act or temporarily discharged or temporarily released under corresponding legislation in Great Britain or the Republic of Ireland; or

(b)

is temporarily released under rules under section 300 of the Armed Forces Act 2006,

he shall, for the purposes of sub-paragraph (1), be treated as detained or, as the case may be, imprisoned.

(4)

Sub-paragraph (1) does not apply where the person is detained under Article 92 of the Magistrates’ Courts (Northern Ireland) Order 1981^f5 or corresponding legislation in Great Britain or the Republic of Ireland for default in payment of a fine.

(5)

A hereditament shall be excluded from the class of hereditament described in sub-paragraph (1) to the extent (if any) to which it appears that, when next in use, it will be used other than for the purposes of a private dwelling.

(6)

In this paragraph—

“hospital”, except in sub-paragraph (1)(c)(ii), has the same meaning as in Article 2 of the 2003 Order;
“nursing home” has the same meaning as in Article 11 of the 2003 Order;
“order” includes a sentence, direction, warrant or other means of giving effect to a decision; and
“residential care home” has the same meaning as in Article 10 of the 2003 Order.

Annotations

Commencement

I1: Sch. para. 17 in operation at 1.10.2011, see reg. 1

Footnotes

f1: 2006 c. 52
f2: 1971 c. 77
f3: S.I. 1986/595 (N.I. 4)
f4: 1953 c. 18 (N.I.)
f5: S.I. 1981/1675 (N.I. 26)