UK Act of Parliament 1977 Northern Ireland

Rates (Northern Ireland) Order 1977

Read the Act on legislation.gov.uk (opens in a new tab)
Enforced by
UK Government
Status
Amended (in force with amendments)
Penalty ceiling
Prosecution 2 of 33 obligations carry a fine up to £200. 2 carry different penalties and 29 have no criminal penalty — flagged in the list below.

Does it bind you?

Business-side roles with duties under this instrument.

Any Person7 Occupier5 Landlord3

Plus 18 duties on the regulator, Crown ministers and public bodies — folded into the section list below.

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Any Person — also bound by 2340 other Acts
Occupier — also bound by 235 other Acts
Highways Act 1980 23 duties
Landlord — also bound by 224 other Acts
Housing Act 1985 55 duties
Housing Act 1996 30 duties

What it requires

Sections creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

Part 1

INTRODUCTORY

0 of 5 sections shown
5 other sections in this Part — procedural and definitional
s.001 Title and commencement (opens in a new tab)
s.002 General interpretation (opens in a new tab)
s.003 Interpretation: definitions relating to agricultural land, agricultural buildings and livestock and poultry buildings, and to industrial, railway and freight-transport hereditaments (opens in a new tab)
s.004 Interpretation: definition of “dwelling-house”, etc. (opens in a new tab)
s.005 Interpretation: definition of “material change of circumstances” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. (opens in a new tab)
Part 2

RATING

14 of 48 sections shown
s.006 Regional rate and district rate (opens in a new tab) Regulated
Other duties (1) — Crown / regulator
  • Government and councils must set and levy regional and district ratesCrown / Minister / Government department
s.007 Making of rates (opens in a new tab) Regulated
Other duties (1) — Crown / regulator
  • Government and councils must set annual regional and district ratesCrown / Minister / Government department
s.008 Time of making of, determination of amount of, and notification of, district rate (opens in a new tab) Regulated
Other duties (1) — Crown / regulator
  • District councils must set and publish annual business ratesLocal authority
s.009 Levying of rates (opens in a new tab) Regulated
Other duties (1) — Crown / regulator
  • Department must serve rates demand notes with required informationCrown / Minister / Government department
s.013 Effect of alteration in valuation list (opens in a new tab) Regulated
  • Pay the correct rate and adjust payments when the valuation list changesOccupier
s.016 Certificates and statements as to rates, etc. (opens in a new tab) Regulated
Other duties (1) — Crown / regulator
  • NI Department must provide business rates statements upon requestCrown / Minister / Government department
s.018 Liability to be rated in respect of hereditaments (opens in a new tab) Regulated
  • Pay business rates as the occupier of a propertyOccupier
s.020 Rating of owners instead of occupiers in certain cases (opens in a new tab) Regulated
  • Pay business rates as the owner instead of the occupierLandlord
s.022 Provisions supplementary to Articles 20 and 21 (opens in a new tab) Regulated
  • Pay rates and provide occupier information on requestLandlord
s.026 Power of Department to require information as to ownership, etc., of hereditaments (opens in a new tab) Regulated
  • Provide information about property ownership and rental details upon requestLandlord
s.034 Payments to district councils on account of district rates (opens in a new tab) Regulated
Other duties (1) — Crown / regulator
  • NI Department must pay district councils their share of rates revenueCrown / Minister / Government department
s.art025 Liability to be rated in respect of certain unoccupied hereditaments Regulated
  • Pay business rates on certain unoccupied propertiesAny Person
s.art031 Rate rebates for certain hereditaments with special facilities for persons with a disability Regulated
  • Apply for a business rate rebate for disability facilitiesAny Person
s.art031 Rate rebates for certain hereditaments used by institutions for persons with a disability Regulated
  • Apply for a rate rebate for disability-related facilitiesOccupier
34 other sections in this Part — procedural and definitional
s.010 Departures from valuation list in levying rates (opens in a new tab)
s.011 Appeal against rate (opens in a new tab)
s.014 Rating on basis of apportioned value in certain cases (opens in a new tab)
s.015 Refund of overpayments (opens in a new tab)
s.017 Rateable values (opens in a new tab)
s.019 General provisions as to liability and assessment to rate (opens in a new tab)
s.021 Payment or collection of rates by owners by agreement (opens in a new tab)
s.023 Liability of occupier for rates unpaid by owner (opens in a new tab)
s.024 Recovery of rates from tenants and lodgers (opens in a new tab)
s.025 Incidence of rates as between landlord and tenant (opens in a new tab)
s.027 Reduction of regional rate on dwellings (opens in a new tab)
s.029 Right to pay rates . . . by instalments (opens in a new tab)
s.030 Discount on rates on dwellings (opens in a new tab)
s.031 Reduction of rates on certain hereditaments used for recreation (opens in a new tab)
s.032 Proceedings for recovery of rates (opens in a new tab)
s.033 Limitation of liability of certain owners (opens in a new tab)
s.035 Product of rate (opens in a new tab)
s.additional regional rate in respect of large retai Additional regional rate in respect of large retail hereditaments for the years ending on 31st March 2013, 31st March 2014 and 31st March 2015
s.agreements for deferred payment of rates on dwelli Agreements for deferred payment of rates on dwellings
s.dwellings occupied by persons under 18 and persons Dwellings occupied by persons under 18 and persons in education and training or leaving care
s.energy efficiency Energy efficiency
s.hardship relief Hardship relief
s.liability to be rated in respect of hereditaments Liability to be rated in respect of hereditaments owned by the Housing Executive, etc.
s.new buildings New buildings
s.paragraph/p11 Art. 28 rep. by 1983 NI 14
s.paragraph/p5 Art. 12 rep. by 1998 NI 22
s.payment of interest Payment of interest
s.powers of entry of persons authorised by departmen Powers of entry of persons authorised by Department
s.rate relief in respect of dwellings Rate relief in respect of dwellings
s.reduction of rates on former agricultural land, et Reduction of rates on former agricultural land, etc.
s.temporary rebate for certain previously unoccupied Temporary rebate for certain previously unoccupied hereditaments etc.
s.temporary reduction of rates for specified heredit Temporary reduction of rates for specified hereditaments
s.transitional rate relief Transitional rate relief
s.zero-carbon or low-carbon homes Zero-carbon or low-carbon homes
Part 3

VALUATION

9 of 34 sections shown
s.036 The Commissioner, district valuers and the Valuation Office (opens in a new tab) Regulated
Other duties (1) — Crown / regulator
  • Northern Ireland Department must maintain Valuation Office and appoint staffCrown / Minister / Government department
s.038 Valuations (opens in a new tab) Regulated
Other duties (1) — Crown / regulator
  • Valuation Commissioner must conduct property valuations for ratingStatutory regulator
s.040 General provisions as to valuation lists (opens in a new tab) Regulated
Other duties (1) — Crown / regulator
  • Commissioner must maintain and update official business rate valuation listsStatutory regulator
s.043 Distinguishment in NAV list of industrial hereditaments and freight-transport hereditaments (opens in a new tab) Regulated
Other duties (1) — Crown / regulator
  • Valuation authorities must identify and apportion industrial and transport sitesStatutory regulator
s.046 Access to valuation lists (opens in a new tab) Regulated
Other duties (1) — Crown / regulator
  • Authorities must provide public access to valuation listsLocal authority
s.052 Procedure on appeal to Commissioner (opens in a new tab) Regulated
Other duties (1) — Crown / regulator
  • Commissioner must investigate and decide on rating valuation appealsStatutory regulator
s.055 Review of revision of valuation list made while appeal pending (opens in a new tab) Regulated
Other duties (1) — Crown / regulator
  • District valuer must review property valuations after a successful appealStatutory regulator
s.057 Duties of public bodies with respect to alterations in valuation list (opens in a new tab) Regulated
Other duties (1) — Crown / regulator
  • Public bodies must share relevant property information with the district valuerCrown / Minister / Government department
s.059 Power to require information for valuation list purposes (opens in a new tab) Regulated
  • Provide information for property valuation when requestedAny Person
25 other sections in this Part — procedural and definitional
s.037 Hereditaments (opens in a new tab)
s.039 Basis of valuation (opens in a new tab)
s.041 Distinguishment in valuation list of hereditaments used for public, charitable or certain other purposes (opens in a new tab)
s.042 Distinguishment in NAV list of certain other hereditaments exempted from rates (opens in a new tab)
s.044 Other matters required or authorised to be entered in valuation list (opens in a new tab)
s.045 New valuation lists (opens in a new tab)
s.047 Supply of copies of valuation lists, etc., and of information (opens in a new tab)
s.048 Evidence of valuation lists, etc. (opens in a new tab)
s.049 Revision of . . . valuation list, and alteration, by district valuer (opens in a new tab)
s.050 Alteration in . . . valuation list by Commissioner (opens in a new tab)
s.051 Appeal to Commissioner against alteration of, or decision not to alter, . . . valuation list, or review by Commissioner of certain alterations made by him in . . . list. (opens in a new tab)
s.053 Power of Commissioner to transfer appeal to Lands Tribunal (opens in a new tab)
s.054 Appeal from decision of Commissioner (opens in a new tab)
s.056 Supplementary provisions as to alterations, etc. (opens in a new tab)
s.058 Powers of entry of valuers (opens in a new tab)
s.adjusted net annual value Adjusted net annual value
s.appeal from decision or direction of valuation tri Appeal from decision or direction of Valuation Tribunal
s.crown property Crown property
s.distinguishment in nav list of hereditaments occup Distinguishment in NAV list of hereditaments occupied by certain bodies and used or made available for use for charitable purposes
s.rating of electricity licence holders Rating of electricity licence holders
s.rating of gas licence holders, etc. Rating of gas licence holders, etc.
s.rating of hereditaments occupied for the purpose o Rating of hereditaments occupied for the purpose of water supply or sewerage services
s.the valuation tribunal The Valuation Tribunal
s.time by reference to which, and basis on which, va Time by reference to which, and basis on which, valuations to be made for new NAV list
s.transfer to the commissioner of application under Transfer to the Commissioner of application under Article 49
Part 4

GENERAL

1 of 4 sections shown
s.060 Offences (opens in a new tab) Prosecution
  • Provide false information or obstruct property valuation for ratesAny Person

Fine up to £1,000

3 other sections in this Part — procedural and definitional
s.061 Regulations (opens in a new tab)
s.062 Service of documents (opens in a new tab)
s.063 Amendments, transitional provisions, construction of references, savings and repeals (opens in a new tab)
Schedules

Schedules

8 of 145 shown
s.008 INCIDENCE OF RATES (opens in a new tab) Regulated
  • Occupiers must not deduct rates from rentOccupier
s.sch008 (1) Where the rates are payable by the owner under Article 20 in respect of... Regulated
  • Repay rates owner paid on tenant's behalfOccupier
s.sch008b (1) Where an appeal under paragraph 4 is brought against a completion notice, then in... Regulated
Other duties (1) — Crown / regulator
  • Department must make regulations for financial adjustments when completion day is changed on appealCrown / Minister / Government department
s.sch009a The Department shall, throughout the period of 3 months preceding the beginning of the first Regulated
Other duties (1) — Crown / regulator
  • Department must publish and review rural settlement listsCrown / Minister / Government department
s.sch009b VALUATION TRIBUNAL Prosecution
  • Failure to attend a Valuation Tribunal or produce documentsAny Person

Fine up to £200

s.sch009b (1) Rules may include provision— (a) for requiring hearings of appeals to take place in... Prosecution
  • Fail to attend tribunal hearing or provide evidenceAny Person

Fine up to £200

s.sch014 DISTINGUISHMENT OF INDUSTRIAL HEREDITAMENTS AND FREIGHT-TRANSPORT HEREDITAMENTS (opens in a new tab) Regulated
Other duties (1) — Crown / regulator
  • Commissioner or district valuer must distinguish industrial and freight-transport hereditamentsCrown / Minister / Government department
s.sch014 In the NAV list, every industrial hereditament occupied and used either wholly or partly for Regulated
Other duties (1) — Crown / regulator
  • Commissioner/district valuer must distinguish and apportion industrial hereditamentsCrown / Minister / Government department
137 other schedules
s.003 DEFINITIONS RELATING TO RAILWAY HEREDITAMENTS (opens in a new tab)
s.006 DEFINITION OF “MATERIAL CHANGE OF CIRCUMSTANCES” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. (opens in a new tab)
s.007 RATEABLE VALUES OF HEREDITAMENTS (opens in a new tab)
s.009 PAYMENT OF RATES . . . BY INSTALMENTS (opens in a new tab)
s.011 PROPERTIES NOT TO BE TREATED AS HEREDITAMENTS (opens in a new tab)
s.012 BASIS OF VALUATION (opens in a new tab)
s.016 TRANSITIONAL PROVISIONS, ETC. (opens in a new tab)
s.sch001 DEFINITIONS OF “AGRICULTURAL LAND”, “AGRICULTURAL BUILDINGS” AND “LIVESTOCK OR POULTRY BUILDING” (opens in a new tab)
s.sch001 In this Order, “agricultural land” (a) means any land used as arable, meadow or pasture...
s.sch001 (1) In this Order, “agricultural buildings” (a) means buildings occupied together with agricultural land and...
s.sch001 (1) In this Order, “livestock or poultry building” (a) means a building which— (i) is...
s.sch001 In determining for the purposes of this Schedule whether anything used in any way is...
s.sch002 DEFINITIONS RELATING TO INDUSTRIAL HEREDITAMENTS (opens in a new tab)
s.sch002 In this Order— “factory”, subject to the provisions of this Schedule, has the meaning assigned...
s.sch002 For the purposes of this Order— Sub-para. (a) rep. by 1994 NI 11
s.sch002 For the purposes of sub-paragraph (b) of the definition of “industrial hereditament” (a) a hereditament...
s.sch002 Where two or more properties within the same curtilage, or contiguous to one another are...
s.sch004 DEFINITIONS RELATING TO FREIGHT-TRANSPORT HEREDITAMENTS (opens in a new tab)
s.sch005 DEFINITION OF “DWELLING-HOUSE”, ETC. (opens in a new tab)
s.sch005 In this Order— dwelling-house ” means, subject to paragraphs 2 to 5, a hereditament used...
s.sch005 (1) A hereditament which is wholly or mainly used in the course of a business...
s.sch005 A hereditament shall not be deemed to be used otherwise than wholly for the purposes...
s.sch005 (1) A hereditament shall not be deemed to be used otherwise than wholly for the...
s.sch005 (1) A hereditament or part of a hereditament shall be deemed not to be used...
s.sch005 In paragraphs 1 to 4ZA (a) “business” includes— (i) any activity carried on by a...
s.sch005 (1) In this Order “ private garage ” means, subject to sub-paragraph (2), a hereditament...
s.sch005 (1) In this Order “ private storage premises ” means a hereditament which is used...
s.sch005 The Department may by regulations modify paragraphs 1 to 7.
s.sch006 In this Order— “material change of circumstances” means a change of circumstances which consists of—...
s.sch007 Except as provided to the contrary in this Schedule— (a) the rateable net annual value...
s.sch007 (1) Where a hereditament is distinguished in the NAV list as wholly exempt from rates...
s.sch007 (1) Where a hereditament is distinguished in the NAV list under Article 41 as partially...
s.sch007 Where— (a) only part of a hereditament is situated within an enterprise zone; and (b)...
s.sch007 (1) This paragraph applies to industrial hereditaments ....
s.sch007 (1) This paragraph applies to freight-transport hereditaments. (2) Where a hereditament to which this paragraph...
s.sch007 (1) Where a hereditament to which paragraph 4 or paragraph 4A applies is distinguished in...
s.sch008 Except as provided in this Order, the occupier of a hereditament shall not be entitled...
s.sch008 Without prejudice to the provisions of this Order with respect to the chargeability of persons...
s.sch008 (1) Where— (a) a change in the law determining the rateable value of hereditaments of...
s.sch008 (1) Except as expressly provided in this Order, nothing in this Order, and no repeal...
s.sch008a UNOCCUPIED HEREDITAMENTS
s.sch008a (1) This Schedule applies to a hereditament if— (a) it falls within a prescribed class;...
s.sch008a (1) For the purposes of Article 25A, if (apart from this paragraph) a hereditament to...
s.sch008a (1) The amount which, apart from this paragraph, would be payable on account of a...
s.sch008a (1) The following general provisions shall have effect with respect to the assessment of persons...
s.sch008a Where the name of any person liable to be rated under Article 25A is not...
s.sch008a (1) Article 31 (reduction of rates on certain hereditaments used for recreation) shall apply to...
s.sch008a (1) Article 31B (rate rebates for certain hereditaments used by institutions for persons with a...
s.sch008a (1) Article 41 (distinguishment in valuation list of hereditament used for public, charitable or certain...
s.sch008a (1) In relation to a hereditament in respect of which a person is chargeable to...
s.sch008b NEW BUILDINGS (COMPLETION DAYS)
s.sch008b (1) If it appears to the Department that the work remaining to be done on...
s.sch008b (1) This paragraph applies in the case of a building to which work remains to...
s.sch008b (1) In this Schedule— “building” includes part of a building; and “completion notice” means a...
s.sch008b (1) A completion notice shall— (a) specify the building to which it relates; and (b)...
s.sch008b (1) If the person on whom a completion notice is served agrees in writing with...
s.sch008b (1) A person on whom a completion notice is served may, not later than twenty-eight...
s.sch008b Where a completion notice is not withdrawn and no appeal under paragraph 4 is brought...
s.sch008b (1) An appeal under paragraph 4 shall be instituted by a notice of appeal— (a)...
s.sch008b (1) Without prejudice to Article 53 as it applies by virtue of paragraph 8(1), where...
s.sch008b (1) Article 53 (power of Commissioner to transfer appeal to Lands Tribunal) shall, subject to...
s.sch008b (1) The appellant may appeal to the appropriate Tribunal from a decision of the Commissioner...
s.sch009 Subject to paragraph 2, a notice by any person under Article 29(1) may be served—...
s.sch009 Where under paragraph 1 a notice under Article 29(1) would fall to be served at...
s.sch009 Where a notice under Article 29(1) in respect of any hereditament is duly served on...
s.sch009 The number of the instalments specified in any statement under paragraph 3— (a) if the...
s.sch009 The amounts specified in any statement under paragraph 3 for the instalments payable in the...
s.sch009 A notice under Article 29(1) shall cease to be in force— (a) if the person...
s.sch009a RELIEF FROM RATES FOR GENERAL STORES ETC. IN RURAL SETTLEMENTS
s.sch009a The Department shall compile and maintain, in accordance with paragraph 2, a list (to be
s.sch009a For any period in a financial year where sub-paragraph (2) applies to a hereditament, the
s.sch009a The Department,
s.sch009a No reduction or remission of the rates leviable in respect of a hereditament under paragraph
s.sch009b (1) In this Schedule— rules ” means rules made under paragraph 7; the Tribunal ”...
s.sch009b Rules may include provision that, subject to any other provision of the rules, the Tribunal...
s.sch009b Rules may include provision— (a) that where two or more members of a tribunal are...
s.sch009b Rules may include provision— (a) for the registration and proof of decisions and orders of...
s.sch009b The President may, subject to rules, give directions about the practice and procedure of the...
s.sch009b (1) The Tribunal shall consist of the President and the other members of the Tribunal....
s.sch009b (1) Subject to sub-paragraph (3), the members of the Tribunal...
s.sch009b The Department of Justice may pay to the members of the Tribunal such remuneration and...
s.sch009b The Tribunal shall sit at such times and in such places as the President may...
s.sch009b The jurisdiction of the Tribunal may be exercised by a single tribunal or by two...
s.sch009b (1) The Lord Chancellor may make rules— (a) regulating the exercise of a right of...
s.sch009b Rules may include provision— (a) determining by which tribunal any appeal is to be determined...
s.sch009b Rules may include provision— (a) specifying the procedure to be followed for initiating an appeal...
s.sch010 HEREDITAMENTS (opens in a new tab)
s.sch010 Land, as distinct from an estate in land or water.
s.sch010 Profits à prendre other than a right of fowling, shooting, taking or killing game or...
s.sch010 Easements.
s.sch010 Tolls.
s.sch010 Railways.
s.sch010 Canals, navigations and rights of navigation.
s.sch010 Other rights over land except any right excluded from entry 3 .
s.sch010 Entry 2 rep. by 1998 NI 22
s.sch011 This entry applies only to land which is used solely for or in connection with...
s.sch011 This entry applies only to buildings used solely for or in connection with salmon or...
s.sch011 Any room or other part of a hereditament which has been added thereto or included...
s.sch011 Where, solely for the purpose of affording air-raid protection,— (a) there has been added to...
s.sch011 This entry applies to any park, recreation or pleasure ground, open space or public walk—...
s.sch011 In determining for the purposes of this entry whether land used for or in connection...
s.sch011 In determining for the purpose of this entry whether buildings are used solely for or...
s.sch011 Any structural feature of, or alterations or improvements to, a hereditament (not being the addition...
s.sch011 Any room or other part of a hereditament such as is referred to in paragraph...
s.sch011 In determining for the purposes of this entry whether use is unrestricted no account shall...
s.sch011 Any property which is intended to be occupied and used solely for the purpose of...
s.sch011 This entry shall, in relation to a hereditament forming part of a building, have effect...
s.sch011 In this entry, “purpose of affording air-raid protection” includes instruction and training in connection with...
s.sch011 This entry shall not have effect unless and until the Civil Defence Acts (within the...
s.sch012 The estate sold is the fee simple absolute or, in the case of a flat,...
s.sch012 The hereditament is sold free from any rentcharge or other incumbrance.
s.sch012 (1) The hereditament is in an average state of internal repair and fit out, having...
s.sch012 The hereditament has no development value other than value attributable to permitted development.
s.sch012 (1) A hereditament falling (or deemed to fall) within any sub-paragraph of Article 39(1A) will...
s.sch012 (1) There has been no relevant contravention of— (a) any statutory provision; or (b) any...
s.sch012 (1) This paragraph applies where a hereditament is required to be valued upon an estimate...
s.sch012 (1) In estimating the net annual value or capital value of a relevant hereditament during...
s.sch012 The sale is with vacant possession.
s.sch013 HEREDITAMENTS EXCLUDED FROM EXEMPTION (opens in a new tab)
s.sch013a LISTED BODIES FOR PURPOSES OF ARTICLE 41A
s.sch013a Ancient Order of Hibernians
s.sch013a Apprentice Boys of Derry
s.sch013a Grand Lodge of Freemasons of Ireland
s.sch013a Grand Orange Lodge of Ireland
s.sch013a Independent Loyal Orange Institution
s.sch013a Order of the Knights of St. Columbanus
s.sch013a Royal Antediluvian Order of Buffaloes
s.sch013a Royal Black Institution.
s.sch014 This Schedule applies to—industrial hereditaments;freight-transport hereditaments.
s.sch014 In the NAV list, every freight-transport hereditament which is occupied and used either wholly or
s.sch016 References in any transferred provision or other document, in connection with the valuation lists, to...
s.schedule/12/part/iii/crossheading/classes/of/plant Plant and machinery (except to the extent that plant and machinery has microgeneration capacity and...
s.schedule/12/part/iii/paragraph/wrapper12n1 Para. 6 rep. by 1996 NI 25
s.schedule/16/part/i/crossheading/certificate/and/st Paras.3‐7 spent; subsequently repealed (1.4.2007) by Rates (Amendment) (Northern Ireland) Order 2006 ( S.I. 2006/2954...
s.schedule/16/part/i/crossheading/review/of/revision Paras.10, 11 spent; subsequently repealed (1.4.2007) by Rates (Amendment) (Northern Ireland) Order 2006 ( S.I....
s.schedule/16/part/iii/crossheading/halfrents_paragr Para. 6 rep. by 1978 NI 20
s.schedule/7/part/4/paragraph/wrapper1n1 Para. 5 rep. by 1994 NI 11
sch. 12 para. 3 sch. 12 para. 3 Prosecution
  • Fail to display notice or provide informationAny Person

Fine up to £1,000

4 other provisions
sch. 12 para. 1 sch. 12 para. 1
sch. 12 para. 2 sch. 12 para. 2
sch. 12 para. 7 sch. 12 para. 7
sch. 16 para. 7 sch. 16 para. 7

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