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RATES (NORTHERN IRELAND) ORDER 1977 - SECT 15



15.(1) Without prejudice to Articles 11(4)(b), 13(4)(a), 19(4), 27(5)(a) and
[31(5)(a)], but subject to paragraph (2), where it is shown to the
satisfaction of the Department that any amount paid on account of a rate, and
not recoverable apart from this Article, could properly be refunded on the
ground that

(a)the amount of any entry in a valuation list was excessive; or

(b)the rate was levied otherwise than in accordance with the valuation list
then in force; or

(c)any exemption or relief to which a person was entitled was not allowed; or

(d)the hereditament was unoccupied during any period; or

(e)the person who made a payment in respect of the rate was not liable to make
that payment,

(2) No amount shall be refunded under paragraph (1)

(a)unless application for the refund was made before the end of the sixth year
after that in which the amount was paid; or

(b)if the amount paid was charged on the basis, or in accordance with the
practice, generally prevailing at the time when the payment was demanded.



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© 1977 Crown Copyright

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