BAILII is celebrating 24 years of free online access to the law! Would you consider making a contribution?
No donation is too small. If every visitor before 31 December gives just £5, it will have a significant impact on BAILII's ability to continue providing free access to the law.
Thank you very much for your support!
 |
[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback] | |
Statutory Rules of Northern Ireland |
||
|
You are here: BAILII >> Databases >> Statutory Rules of Northern Ireland >> Non-Domestic Rating (Hardship Relief) Regulations (Northern Ireland) 2005 No. 552 URL: http://www.bailii.org/nie/legis/num_reg/2005/20050552.html |
||
[New search] [Help]
| Made | 9th December 2005 | ||
| Coming into operation | 31st December 2005 |
Hardship relief
2.
—(1) The Department may, in any year, in accordance with the following provisions reduce or remit any prescribed amount which a person is liable to pay in respect of rates in respect of a specified hereditament where it appears to the Department that—
(2) In any case, the amount of the reduction or remission referred to in paragraph (1) shall, subject to the following provisions, be determined by the Department.
(3) Subject to paragraph (5), where a person is liable to pay rates in respect of a specified hereditament at the beginning of a year, the prescribed amount in the case of that hereditament in respect of that year shall be equal to the rateable amount in respect of the hereditament for the whole year.
(4) Subject to paragraph (5), where a person first becomes liable to pay rates in respect of a specified hereditament after the beginning of a year, the prescribed amount in the case of that hereditament in respect of that year shall bear the same proportion to the rateable amount in respect of the hereditament for the whole year as the number of days in relation to which he is liable to pay rates (calculated on the assumption that he will remain so liable until the end of the year in question) bears to the total number of days in the year.
(5) In any case where a specified hereditament is used partly for the purposes of a dwelling house, a private garage or private storage premises and partly for other purposes ("non-domestic purposes"), paragraph (3) or (4), as the case may be, shall apply as if the reference to the rateable amount in respect of that hereditament were a reference to the rateable amount in respect of the non-domestic purposes of the hereditament.
Hereditaments excluded from hardship relief
3.
—(1) Subject to paragraph (2), any hereditament described in the Schedule is prescribed for the purposes of paragraph (3)(b) of Article 33B of the 1977 Order and accordingly that Article does not apply to it.
(2) A hereditament shall not be prescribed under and for the purposes of paragraph (1) where—
(3) For the purposes of paragraph (2)(b) one hereditament is functionally connected to another if the principal use or intended principal use of both hereditaments is for a common purpose.
Sealed with the Official Seal of the Department of Finance and Personnel on
9th December 2005.
L.S.
Brian McClure
A senior officer of the Department of Finance and Personnel
| Entry No. | Hereditaments |
| 1 | Hereditaments used solely for, or in connection with, the parking of motor vehicles. |
| 2 | Hereditaments used solely for exhibiting advertisements. |
| 3 | Hereditaments used solely for, or in connection with, telecommunications masts and towers. |
| 4 | Hereditaments used solely for, or in connection with, automatic teller machines. |
[2] S.I. 1977/2157 (N.I. 28); Article 33B was inserted by Article 8 of the Rates (Amendment) (Northern Ireland) Order 2004 (S.I. 2004/703 (N.I. 4))back
[3] 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 No. 437 (N.I. 13))back
