RATES (NORTHERN IRELAND) ORDER 1977

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RATES (NORTHERN IRELAND) ORDER 1977 - SECT 20



20.(1) Subject to the provisions of this Order, rates shall be payable by, and
levied on, the owner, instead of the occupier, of a hereditament where

(a)the net annual value of the hereditament does not exceed #85; or

(b)the hereditament is let to weekly or monthly tenants and its net annual
value is less than #200; or

(c)separate parts of the hereditament are let as appartments or lodgings.

(2) Where any owner is rated under this Article, he shall be entitled to such
relief in respect of any non-occupation of the hereditament as he would have
been entitled to receive had he been rated as the occupier in respect thereof.

(3) Notwithstanding anything in paragraph (1), so long as a person who has
wilfully entered upon a hereditament such as is mentioned in sub-paragraph (a)
of that paragraph with intent wrongfully to take possession of, or use, the
hereditament is in occupation of the hereditament without the permission of
the owner, that person, and not the owner, shall be chargeable to rates in
respect of the hereditament.

(4) There shall be allowed to each owner who is rated under this Article and
pays the amount due from him on account of the rate on or before the date of
the expiration of

(a)half the year for which the rate is made (or, if the rate is collected in
moieties, half the period for which the moiety is payable); or

(b)one month from the date of service of the demand note on which the rate is
levied;

(5) The Department may by order made subject to affirmative resolution
substitute a different limit for that specified in sub-paragraph (a) or (b) of
paragraph (1); but any such order shall not affect any person's liability for
rates for any period before the coming into force of the first new valuation
list to come into force after the date of the order.

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Northern Irish Legislation

RATES (NORTHERN IRELAND) ORDER 1977 - SECT 20