Schedule

For the definition of “ground rent” substitute—

• ““ground rent” means a rent under a lease where—

  1. (a)

     the rent was created before 9th September 1951 and does not exceed one tenth of the net annual value of the land or, in a case where the land is a specified hereditament, does not exceed one sixtieth of its net annual value;

  2. (b)

     the rent was created after 8th September 1951 and does not exceed one quarter of the net annual value of the land or, in a case where the land is a specified hereditament, does not exceed one twenty-fifth of its net annual value,

  and for this purpose “specified hereditament” has the meaning assigned to it by Article 39A(3) of the Rates (Northern Ireland) Order 1977^f3;”;

In sub-section (2) for the words from “exceed” to the end substitute—

“exceed the aggregate of—

(a)

the product of a rate of 0.0757p in the pound on the rateable value of all hereditaments in the district which are specified hereditaments as defined by Article 39A(3) of the Rates (Northern Ireland) Order 1977; and

(b)

the product of a rate of 0.5p in the pound on the rateable value of all other hereditaments in the district.”;

For paragraph (1A) substitute—

“(1A)

Where an alteration falling within paragraph (1)(c) increases or decreases the net annual value ascribed to the hereditament by an amount not exceeding—

(a)

in the case of a specified hereditament (as defined by Article 39A(3)), £200; or

(b)

in any other case £30,

or such other amount as the Department in each such case may by order subject to affirmative resolution sub-stitute, the alteration shall have effect on and after the date of the commencement of the year immediately following the year in which the alteration is made.”;

In paragraph (1) for sub- paragraphs (a) and (b) substitute—

“(a)

the net annual value of the hereditament does not exceed—

(i)

in the case of a specified hereditament, £600; or

(ii)

in any other case, £85;

(b)

the hereditament is let to weekly or monthly tenants and its net annual value is less than—

(i)

in the case of a specified hereditament, £1,250; and

(ii)

in any other case, £200,

and for this purpose “specified hereditament” has the meaning assigned to it by Article 39A(3).”;

In paragraph (1) for the words from “where the annual value” to the end substitute—

“where the annual value of the land does not exceed—

(i)

in the case where it comprises or includes a specified hereditament, £3,200; and

(ii)

in any other case, £500”; and

after paragraph (1) insert—

“(1A)

In this Article and in Articles 13, 14 and 16 “specified hereditament” has the meaning assigned to it by Article 39A(3) of the Rates (Northern Ireland) Order 1977.”;

In paragraph (2) for the words “does not exceed £500” substitute—

“does not exceed—

(a)

in the case where it comprises or includes a specified hereditament, £3,200; and

(b)

in any other case, £500.”;

In paragraphs (a) to (e), (g) to (i) and (k) to (m) for “£500” there shall be substituted “the appropriate sum” and at the end of the Article there shall be added—

“and for the purposes of this Article the appropriate sum in relation to the annual value of land means—

(i)

in the case where the land comprises or includes a specified hereditament, £3,200; and

(ii)

in any other case, £500.”;

In paragraph (1)(b) for “does not exceed £500 in annual value” substitute

“does not exceed—

(i)

in the case where the land comprises or includes a specified hereditament, £3,200; and

(ii)

in any other case, £500,

in annual value”;

In paragraph (2) for the words from “exceed” to the end substitute—

“exceed the aggregate of—

(a)

the product of a rate of 0.757p in the pound on the rateable value of all hereditaments in the district which are specified hereditaments as defined by Article 39A(3) of the Rates (Northern Ireland) Order 1977; and

(b)

the product of a rate of 5p in the pound on the rateable value of all other hereditaments in the district.”

In paragraph (4) for “the amount of 2p” substitute “any amount”;

In paragraph (2), in the Table, in the second column (multipliers)—

1. (a)

   for “2.5” substitute “0.4”;

2. (b)

   for “5” substitute “0.8”;

3. (c)

   for “7.5” substitute “1.2”;

4. (d)

   for “10” substitute “1.6”.