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RATES (NORTHERN IRELAND) ORDER 1977 - SECT 14



14.(1) Subject to paragraph (3), where it appears to the Department that part
of a hereditament included in the valuation list is occupied, and that some
other part of the hereditament is unoccupied, but is likely to remain
unoccupied for a short time only, the district valuer

(a)at the request of the Department; and

(b)with the agreement of the occupier as to the extent of those parts;

(2) Where the net annual value of a hereditament is apportioned under
paragraph (1), then, as from

(a)the commencement of the year in which the request was made; or

(b)the date on which the hereditament became partly occupied and partly
unoccupied,

(i)the unoccupied part becomes occupied; or

(ii)a further apportionment is made under paragraph (1); or

(iii)an alteration is made in the valuation list in pursuance of an
application for revision made by reason of the hereditament being occupied in
parts,

(3) Paragraph (1) shall not apply to a hereditament where the owner is rated
under Article 20 or has undertaken under Article 21(1)(a) or (b) to pay the
rates chargeable in respect of the hereditament.



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© 1977 Crown Copyright

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