Source: http://www.legislation.gov.uk/nisi/1977/2157/article/13
Timestamp: 2019-12-13 08:08:52
Document Index: 372997654

Matched Legal Cases: ['art. 13', 'art. 2', 'Art. 13', 'art. 2', 'art. 13', 'art. 2', 'art. 13', 'art. 2', 'Art. 13', 'art. 2', 'art. 13', 'art. 2', 'art. 13', 'art. 2', 'Art. 13', 'art. 2', 'Art. 13', 'art. 2', 'art. 13', 'art. 2', 'art. 13', 'art. 2']

Rates (Northern Ireland) Order 1977, Section 13 is up to date with all changes known to be in force on or before 13 December 2019. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
13.—(1) Where an alteration in relation to a hereditament is made in [F1 a valuation list], then, for the purposes of levying any rate—
(iii)the hereditament was included in [F2a valuation list superseded by the new list to any extent in relation to the hereditament] and, since the new list came into force, has not come into occupation[F3 or become rateable under Article 25A] after having been out of occupation on account of structural alterations, or has not been affected by the happening of any event which is a material change of circumstance such as is mentioned in paragraph 1( b) to ( g) of Schedule 6,
(b)where the alteration is made by way of correction of a clerical error, [F1 that valuation list] shall have effect, and be deemed always to have had effect, as so corrected;
(i)consists of the inclusion in [F1 that valuation list] of a newly erected or newly constructed hereditament or an altered hereditament which has been out of occupation on account of structural alterations[F3 and has not become rateable under Article 25A], or
(ii)[F4consists of the revision in that valuation list of an altered hereditament which has been out of occupation on account of structural alterations[F3 and has not become rateable under Article 25A] or] is made by reason of any event which is a material change of circumstances such as is mentioned in paragraph 1( b) to ( g) of Schedule 6,
the alteration shall[F5 subject to[F4 paragraphs (1A) and (1B)]][F6 be deemed to have had effect on and after the date on which the new or altered hereditament came into occupation[F3 (or became rateable under Article 25A if earlier)] or, as the case requires,] the date of the happening of the event by reason of which the alteration is made;
(e)where the alteration is made pursuant to Article 55 on a review, following the final disposal of an appeal [F8under Article 54 or 54A] , of [F1 an alteration in, or decision not to alter, a valuation list or of a revaluation ( “the interim revision”)], the alteration shall be deemed to have had effect on and after the same date as that on which any alteration which was made or could have been made in consequence of [F1 the interim revision] had or would have had effect;
(f)where neither sub-paragraph ( a), ( b), ( c), F9... nor ( e) applies the alteration shall have effect, or be deemed to have had effect,—
(i)on and after the date of the commencement of the year in which the application was made for the revision of [F1 that valuation list] in consequence of which the alteration is made (whether the alteration is made immediately following the revision or on appeal), or, if the alteration is made otherwise than in consequence of an application, the year in which a certificate of the alteration [F1 was served] on the occupier of the hereditament (or, if the alteration is made on a review under Article 51(2) or on appeal, the year in which a certificate of the alteration that is the subject of the review or appeal, or was the subject of any earlier review or appeal, was so served), or
[F10(1A) Where an alteration falling within paragraph (1)(c)—
[F4(1B) Where an alteration falling within paragraph (1)(c) is made by reason of more than one event which are material changes of circumstances, so much of the alteration as is made by reason of each event shall be deemed to have had effect on and after the date of the happening of that event.
(1C) For the purpose of paragraph (1B), the district valuer may, on an application made by any person, issue a certificate specifying the amount of [F11any net annual value or capital value] ascribed to the hereditament which is attributable to any event which is a material change of circumstances.
(1D) Any person who is aggrieved by any certificate issued by the district valuer under paragraph (1C) may appeal to the Commissioner, and the provisions of Articles 51 to [F1254A] shall, with the appropriate modifications, apply in relation to an appeal under this paragraph.]
[F13(2) Any question as to the appropriate date for the purposes of paragraph (1)(f)(ii)—
[F14(a)any person aggrieved by a determination made by the Department under that sub-paragraph may—
(4) Where the alteration affects the amount levied on account of a rate in respect of any hereditament in accordance with [F15a valuation list] , the difference—
(5) Except where the alteration is made by way of correction of a clerical error, no liability shall be imposed or right conferred on any person by virtue of paragraph (4) to pay or receive the difference referred to in that paragraph if that person had ceased to occupy the hereditament in question before the date of service of the application for revision of [F16a valuation list] in consequence of which the alteration was made, or if the alteration was made otherwise than in consequence of an application, the date of service on the occupier of the hereditament of the certificate of the alteration.
[F3(5A) For the purposes of paragraph (1)(a)(iii) and (c) a hereditament becomes rateable under Article 25A on the date on which a person becomes chargeable to rates under that Article in respect of the hereditament.]
(6) In paragraphs (1)( f)(i), (3) and (5) “occupier” includes an owner who is rated instead of the occupier under Article 20 or who enters into an agreement with the Department under Article 21[F3 and a person who is chargeable to rates under Article 25A]; and in paragraph (5) “occupy” shall be construed accordingly.
F2Words in art. 13(1)(a)(iii) 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. 8(2)(a); S.R. 2006/464, art. 2(4)
F41994 NI 11
F51982 NI 2
F7Art. 13(1)(d) repealed (1.4.2015) by Rates (Amendment) Act (Northern Ireland) 2009 (c. 8), s. 19(1), Sch. 2; S.R. 2014/306, art. 2, Sch.
F8Words in art. 13(1)(e) 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. 8(2)(b); S.R. 2006/464, art. 2(4)
F9Word in art. 13(1)(f) repealed (1.4.2015) by Rates (Amendment) Act (Northern Ireland) 2009 (c. 8), s. 19(1), Sch. 2; S.R. 2014/306, art. 2, Sch.
F10Art. 13(1A) 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. 8(3); S.R. 2006/464, art. 2(4)
F11Words in art. 13(1C) 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. 8(4); S.R. 2006/464, art. 2(4)
F12Word in art. 13(1D) 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. 8(5); S.R. 2006/464, art. 2(4)
F13Art. 13(2) 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. 8(6); S.R. 2006/464, art. 2(4)
F14Art. 13(3)(a)(b) and words 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. 8(7); S.R. 2006/464, art. 2(4)
F15Words in art. 13(4) 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. 8(8); S.R. 2006/464, art. 2(4)
F16Words in art. 13(5) 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. 8(9); S.R. 2006/464, art. 2(4)