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RATES (NORTHERN IRELAND) ORDER 1977 - SECT 27

27.(1) The amount which, apart from this Article, would be payable on account
of the regional rate in respect of

(a)a dwelling-house, and

(b)a hereditament which, though not a dwelling-house, is used partly for the
purposes of a private dwelling,

(2) The reduction for any year in respect of a dwelling-house shall be
effected by reducing the normal regional rate by the amount fixed for that
year under paragraph (4).

(3) The reduction for any year in respect of a hereditament which, though not
a dwelling-house, is used partly for the purposes of a private dwelling shall
be effected by computing separately

(a)so much of the amount payable as is referable to the domestic element of
the rateable value of the hereditament, and

(b)so much (if any) of that amount as is referable to the non-domestic
element;

(4) The Department shall, by order made subject to affirmative resolution, fix
for each year the amount by which the normal regional rate is to be reduced
for the purposes of paragraph (2) and paragraph (3).

(5) Where, during part only of a year, a hereditament either is a
dwelling-house or is used partly for the purposes of a private dwelling, the
reduction to be made in pursuance of paragraph (1) shall be made for that part
of the year only; and, if the reduction, or any adjustment in it, affects the
amount levied on account of a rate in respect of the hereditament for that
year, the difference

(a)if too much has been paid, shall be repaid or allowed; or

(b)if too little has been paid, shall be paid and may be recovered as if it
were arrears of the rate.

[(5A) This Article applies to a private garage and private storage premises as
it applies to a dwelling-house.]

(6) In this Article

"the normal regional rate" for any year in respect of any hereditament means
the amount which, apart from this Article, would be the amount in the pound of
the regional rate to be levied for that year in respect of that hereditament;

"the domestic element of the rateable value of the hereditament" means so much
of the rateable value as consists of or is derived from the amount of the net
annual value apportioned in the valuation list to the use of the hereditament
for the purposes of a private dwelling; and "the non-domestic element" means
so much of the rateable value as consists of or is derived from the amount so
apportioned to the use of the hereditament for other purposes;

["private garage" means a hereditament of an area not exceeding 25 square
metres which is used wholly or mainly for the accommodation of a motor
vehicle, other than a hereditament which

(a)forms part of premises in which a business of providing services for motor
vehicles is carried on, or

(b)is provided by the keeper of a hotel, inn, guest-house or boarding-house
and used wholly or mainly for the motor vehicles of his guests, or

(c)is used for the accommodation of a motor vehicle for the time being
chargeable with duty under Schedule 2, 3 or 4 to the Vehicles (Excise) Act
(Northern Ireland) 1972 (hackney carriages, tractors and goods vehicles)
whether it is also used for any other vehicle or not;

"private storage premises" means a hereditament which is used wholly in
connection with a dwelling-house or dwelling-houses and so used wholly or
mainly for the storage or accommodation of any of the following articles
belonging to persons residing in that dwelling-house or those dwelling-houses

(a)household stores and other articles for domestic use; and

(b)light vehicles, whether mechanically-propelled or not.]

© 1977 Crown Copyright

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