Source: http://www.legislation.gov.uk/nisi/1977/2157/schedule/12/data.xht?view=snippet&wrap=true
Timestamp: 2018-09-24 20:43:07
Document Index: 603346209

Matched Legal Cases: ['art. 2', 'art. 3', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 3', 'art. 2', 'art. 3', 'art. 2', 'art. 3', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 3', 'art. 2', 'art. 3', 'art. 2', 'art. 3']

Articles 39, 50.
4. Where the net annual value of a hereditament is fixed, wholly or partly, having regard to F6...the quantity of minerals or other substances extracted from [F7the hereditament], the F8... quantity to be taken into account for the purposes of a valuation shall be the probable F8...N.I.
F6Words in Sch. 12 Pt. I para. 4 omitted (1.4.2012) by virtue of Rates (Amendment) Act (Northern Ireland) 2012 (c. 1), ss. 5(2), 7(2) (with s. 5(5))
F7 Words in Sch. 12 Pt. I para. 4 substituted (1.4.2012) by Rates (Amendment) Act (Northern Ireland) 2012 (c. 1), ss. 5(3), 7(2) (with s. 5(5))
F8Words in Sch. 12 Pt. I para. 4 omitted (1.4.2012) by virtue of Rates (Amendment) Act (Northern Ireland) 2012 (c. 1), ss. 5(4), 7(2) (with s. 5(5))
[F95. Regulations may provide that in applying paragraphs 1 to 4 in relation to a hereditament of a prescribed description, prescribed assumptions (as to the hereditament or otherwise) are to be made.]N.I.
[F10Capital value – general ruleN.I.
F10Sch. 12 paras. 7-16 and preceding cross-headings for paras. 7, 8-15, 16 inserted (1.12.2006) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 8(2); S.R. 2006/464, art. 2(2), Sch. 2 (with transitional provisions in S.R. 2006/468, art. 3(1), Sch.)
“development” has the meaning given by [F11section 250(1) of the Planning Act];
[F12“Planning Act” means the Planning Act (Northern Ireland) 2011;]
“planning permission” has the meaning given by [F13section 250(1) of the Planning Act];
F11Words in Sch. 12 Pt. 1 para. 8 substituted (13.2.2015 for specified purposes, 1.4.2015 in so far as not already in operation) by Planning Act (Northern Ireland) 2011 (c. 25), s. 254(1)(2), Sch. 6 para. 14(a) (with s. 211); S.R. 2015/49, art. 2, Sch. 1 (with Sch. 2 (as amended (16.3.2016) by S.R. 2016/159, art. 2))
F12Words in Sch. 12 Pt. 1 para. 8 substituted (13.2.2015 for specified purposes, 1.4.2015 in so far as not already in operation) by Planning Act (Northern Ireland) 2011 (c. 25), s. 254(1)(2), Sch. 6 para. 14(b) (with s. 211); S.R. 2015/49, art. 2, Sch. 1 (with Sch. 2 (as amended (16.3.2016) by S.R. 2016/159, art. 2))
F13Words in Sch. 12 Pt. 1 para. 8 substituted (13.2.2015 for specified purposes, 1.4.2015 in so far as not already in operation) by Planning Act (Northern Ireland) 2011 (c. 25), s. 254(1)(2), Sch. 6 para. 14(c) (with s. 211); S.R. 2015/49, art. 2, Sch. 1 (with Sch. 2 (as amended (16.3.2016) by S.R. 2016/159, art. 2))
[F14(4) Regulations may provide that the state of any property comprised or included in the hereditament shall be assumed not to have changed—
F14Sch. 12 Pt. I para. 12(4)-(9) added (10.2.2011) by Rates (Amendment) Act (Northern Ireland) 2009 (c. 8), ss. 7(1), 19(1); S.R. 2011/16, art. 2(1), Sch. 1
[F15PART IAN.I.SPORTING RIGHTS
F151998 NI 22
[F16(2A) For the purposes of determining the capital value of the hereditament, the right of sporting shall be treated as if it did not exist.]
F16Sch. 12 Pt. 1A para. 1(2A) inserted (1.12.2006) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 39, Sch. 2 para. 48(3); S.R. 2006/464, art. 2(2), Sch. 2 (with transitional provisions in S.R. 2006/468, art. 3(1), Sch.)
[F171.] The net annual value of a house occupied in connection with agricultural land [F18 or a fish farm] and used as the dwelling of a person—N.I.
(a)whose primary occupation is the carrying on or directing of agricultural [F18 or, as the case may be, fish farming] operations on that land; or
(b)who is employed in agricultural [F18 or, as the case may be, fish farming] operations on that land in the service of the occupier thereof and is entitled, whether as tenant or otherwise, so to use the house only while so employed,
F17Sch. 12 Pt. II renumbered (1.12.2006) as paragraph 1 of existing provision by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 39, Sch. 2 para. 48(4); S.R. 2006/464, art. 2(2), Sch. 2 (with transitional provisions in S.R. 2006/468, art. 3(1), Sch.)
F181981 NI 13
[F192. The capital value of a house occupied and used as mentioned in paragraph 1 shall be estimated on the assumption (in addition to those mentioned in Part I) that the house will always be so occupied and used.]N.I.
F19Sch. 12 Pt. II para. 2 added (1.12.2006) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 39, Sch. 2 para. 48(4); S.R. 2006/464, art. 2(2), Sch. 2 (with transitional provisions in S.R. 2006/468, art. 3(1), Sch.)
F20Classes of plant and machineryN.I.
F20SR 1997/84
F213. The classes of plant and machinery referred to in paragraph 2 are—N.I.
F21SR2003/31
Plant and machinery [F22(except to the extent that plant and machinery has microgeneration capacity and excluding excepted plant and machinery)] specified in Table 1 (together with any of the appliances and structures accessory to such plant or machinery and specified in the List of Accessories) which is used or intended to be used mainly or exclusively in connection with the generation, storage, primary transformation or main transmission of power in or on the hereditament.
F22 Words in Sch. 12 Pt. III para. 3 substituted (1.4.2012) by The Rates (Microgeneration) Order (Northern Ireland) 2012 (S.R. 2012/47), arts. 1, 2(3)(a)
[F23Except to the extent that plant or machinery has microgeneration capacity, plant] and machinery specified in Table 2 (together with the appliances and structures accessory to such plant or machinery and specified in paragraph 2 of the List of Accessories) which is used or intended to be used in connection with services to the hereditament or part of it, other than any such plant or machinery which is in or on the hereditament and is used or intended to be used in connection with services mainly or exclusively as part of manufacturing operations or trade processes.
F23Words in Sch. 12 Pt. III para. 3 substituted (1.4.2012) by The Rates (Microgeneration) Order (Northern Ireland) 2012 (S.R. 2012/47), arts. 1, 2(3)(b)
[F24Except to the extent that they have microgeneration capacity, the following items—]
F24Words in Sch. 12 Pt. III para. 3 substituted (1.4.2012) by The Rates (Microgeneration) Order (Northern Ireland) 2012 (S.R. 2012/47), arts. 1, 2(3)(c)
[F25 so much of any item as has microgeneration capacity;]
any item in Table 4 the total cubic capacity of which (measured externally and excluding foundations, settings, supports and anything which is not an integral part of the item) does not exceed 400 cubic metres and which is readily capable of being moved from one site and re-erected in its original state on another without the substantial demolition of any surrounding [F26structure;]
[F27so much of any recycling equipment fitted to any plant and machinery used in quarries where that recycling equipment is used or intended to be used for the purposes of environmental works;
F25 Words in Sch. 12 Pt. III para. 3 inserted (1.4.2012) by The Rates (Microgeneration) Order (Northern Ireland) 2012 (S.R. 2012/47), arts. 1, 2(3)(d)
F26Word in Sch. 12 Pt. III para. 3 substituted (1.4.2007) by Rating of Quarries (Plant and Machinery) Order (Northern Ireland) 2007 (S.R. 2007/180), art. 2(1)
F27Words in Sch. 12 Pt. III para. 3 inserted (1.4.2007) by Rating of Quarries (Plant and Machinery) Order (Northern Ireland) 2007 (S.R. 2007/180), art. 2(2)
4. The Department may by order modify any provision of[F28 this Part].N.I.
F281996 NI 25
5. The district valuer shall, on being so required in writing by the occupier of[F29, or person chargeable to rates under Article 25A in respect of,] any hereditament furnish to him particulars in writing showing what machinery or plant, or whether any particular machinery or plant, has been treated in pursuance of paragraph 2 as forming part of the hereditament.N.I.
F292004 NI 4
F30 PART IVN.I.RAILWAYS
F30Sch. 12 Pt. IV repealed (1.4.2015) by Rates (Amendment) Act (Northern Ireland) 2009 (c. 8), ss. 8(3)(e), 19(1), Sch. 2; S.R. 2014/306, art. 2, Sch.
the net annual value of the land shall be estimated by reference to the value of that use of the land[F31 unless but for that use it would be rateable under Article 25A].
F312004 NI 4
(ii)[F32either] is occupied for any other purpose and rateable in respect thereof[F32 or is not so occupied and but for that use would be rateable under Article 25A];
F322004 NI 4
F33 PART XN.I.DOCKS
F33Sch. 12 Pt. X repealed (1.4.2015) by Rates (Amendment) Act (Northern Ireland) 2009 (c. 8), ss. 8(3)(e), 19(1), Sch. 2; S.R. 2014/306, art. 2, Sch.
[F34PART XIIIN.I.CARAVAN SITES
F341982 NI 2
(3) F36. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F35Sch. 12 Pt. XIII para. 2(2) 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. 48(6)(a), Sch. 3; S.R. 2006/464, art. 2(4) (with transitional provisions in S.R. 2006/468, art. 3(1), Sch.)
F36Sch. 12 Pt. XIII para. 2(3) repealed (1.12.2006) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 39, 41, Sch. 2 para. 48(6)(a), Sch. 3; S.R. 2006/464, art. 2(2), Sch. 2 (with transitional provisions in S.R. 2006/468, art. 3(1), Sch.)
3.—(1) Where an alteration is made in the [F37NAV list] in consequence of this Part, the district valuer shall serve certificates of the alteration on the persons mentioned in Article 56(8) stating—N.I.
shall be guilty of an offence and liable on summary conviction to a fine not exceeding[F38 level 3 on the standard scale].]
F37Words in Sch. 12 Pt. XIII para. 3(1) 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. 48(6)(b); S.R. 2006/464, art. 2(4) (with transitional provisions in S.R. 2006/468, art. 3(1), Sch.)