The New Valuation List (Time and Class of Hereditaments) Order (Northern Ireland) 2000

Made: 8th November 2000

Coming into operation: 1st April 2001

The Department of Finance and Personnel[^f00001], in exercise of the powers conferred on it by Article 39A of the Rates (Northern Ireland) Order 1977[^f00002] and of every other power enabling it in that behalf, hereby makes the following Order:—

Citation and commencement

1

This Order may be cited as the New Valuation List (Time and Class of Hereditaments) Order (Northern Ireland) 2000 and shall come into operation on 1st April 2001.

Interpretation

2

In this Order—

• “the principal Order” means the Rates (Northern Ireland) Order 1977;

• “new valuation list” means a valuation list coming into force on 1st April 2003;

• “dwelling-house” has the same meaning as in Article 4 of, and Schedule 5[^f00003] to, the principal Order;

• “private garage” and “private storage premises” have the same meanings as in Article 27(6)[^f00004] of the principal Order.

Specification of class of hereditaments

3

• (1) All hereditaments other than dwelling-houses, private garages and private storage premises are specified hereditaments in relation to a new valuation list.

• (2) For the purposes of paragraph (1), a hereditament that is not in use shall be treated as a dwelling-house, a private garage or private storage premises if it appears that, when next in use, it will be a hereditament of that description.

Specification of time

4

1st April 2001 is the time by reference to which a net annual value to be ascribed to a specified hereditament in a new valuation list is to be ascertained.

Signed

Sealed with the Official Seal of the Department of Finance and Personnel on 8th November 2000.

Brian Delaney — A senior officer of the — Department of Finance and Personnel

Explanatory note

(This note is not part of the Order.)

This Order:—

• (a) specifies 1st April 2001 as the time by reference to which net annual values are to be ascertained for the purposes of a new valuation list coming into force on 1st April 2003; and

• (b) specifies hereditaments other than dwelling-houses, private garages and private storage premises as the class of hereditaments to be revalued.

Footnotes

[^f00001]: Formerly the Department of Finance. See S.I. 1982/338 (N.I. 6) Article 3

[^f00002]: S.I. 1977/2157 (N.I. 28); Article 39A was inserted by Article 7 of the Local Government, Planning and Land (Northern Ireland) Order 1981, S.I. 1981/437 (N.I. 13)

[^f00003]: Schedule 5 was amended by Article 10 of the Rates (Amendment) (Northern Ireland) Order 1996, S.I. 1996/3162 (N.I. 25) and by Article 8 of the Rates (Amendment) (Northern Ireland) Order 1998, S.I. 1998/3164 (N.I. 22)

[^f00004]: The definitions of “private garage” and “private storage premises” were inserted by Article 5(b) of the Local Government, Planning and Land (Northern Ireland) Order 1981, S.I. 1981/437 (N.I. 13)