rates PART 1 General Citation, commencement and interpretation 1 1 This Order may be cited as the Rates (Transitional Provisions) Order (Northern Ireland) 2007 and shall come into operation on 1st April 2007. 2 In this Order “the 1977 Order ” means the Rates (Northern Ireland) Order 1977 . PART 2 Specified hereditaments Interpretation of Part 2 2 In this Part— “aggregate caravan hereditament” means so much of an area of a caravan site which is valued as a single hereditament under sub-paragraph (1) of paragraph 2 of Part XIII of Schedule 12 to the 1977 Order as is not in the occupation of the site operator; “armed forces hereditament” means a hereditament or part of a hereditament to which paragraph 4ZA of Schedule 5 to the 1977 Order applies; “caravan pitch” means a hereditament to which paragraph 2(5)(b) of Schedule 5 to the 1977 Order applies; “prison hereditament” means a hereditament or part of a hereditament to which paragraph 4A of Schedule 5 to the 1977 Order applies immediately before the coming into operation of this Order, for the purposes of determining a person’s liability for rates for the year ending on 31st March 2007; “specified hereditament” means— an aggregate caravan hereditament; an armed forces hereditament; a caravan pitch; or a prison hereditament, which, immediately before the coming into operation of this Order, is included in the valuation list then in force; “transitional net annual value” shall be construed in accordance with Article 3. Transitional net annual value 3 The transitional net annual value of a specified hereditament shall be determined in accordance with the formula— A × B = C where— A is the net annual value of the hereditament which is shown immediately before the coming into operation of this Order in the valuation list then in force; B is the conversion factor for the district in which the hereditament is situated as set out in the Schedule; and C is the transitional net annual value. Liability to be rated according to transitional net annual value 4 1 Subject to paragraphs (2) and (3), a person shall be chargeable to rates in respect of a specified hereditament according to its transitional net annual value rather than its rateable net annual value. 2 Paragraph (1) shall not apply where the rateable net annual value of a specified hereditament is less than its transitional net annual value. 3 Paragraphs (1) and (2) shall cease to have effect on the date on which the first new NAV list published after 1st April 2007 comes into force. PART 3 Applications under Article 49 of the 1977 Order Applications under Article 49 of the 1977 Order 5 1 Paragraph 8 of Schedule 2 to the Rates (Amendment) (Northern Ireland) Order 2006 shall not have any effect in relation to an application for revision of a valuation list in relation to any hereditament which is served on the district valuer under Article 49 of the 1977 Order before the coming into operation of this Order. 2 In paragraph (1) “a valuation list” means a valuation list in force before the coming into operation of this Order. Sealed with the Official Seal of the Department of Finance and Personnel on 22nd March 2007 Brian McClure A senior officer of the Department of Finance and Personnel