RENT (NORTHERN IRELAND) ORDER 1978

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RENT (NORTHERN IRELAND) ORDER 1978 - SECT 71



71.(1) The net annual value on any day of a dwelling-house shall be
ascertained for the purposes of this Order as follows:

(a)if the dwelling-house is a hereditament for which a net annual value is
then shown in the valuation list, it shall be that net annual value;

(b)if the dwelling-house forms part only of such a hereditament or consists of
or forms part of more than one such hereditament, its net annual value shall
be taken to be such value as is found by a proper apportionment or aggregation
of the net annual value or values so shown;

(c)if Article 12(3) applies in relation to the dwelling-house, its net annual
value shall be taken to be the value appointed, under Article 44(2) of the
Rates (Northern Ireland) Order 1977, to so much of the dwelling-house as is
used for the purposes of a private dwelling;

(d)if Article 12(4) applies in relation to the dwelling-house, its net annual
value shall be taken to be the net annual value shown in the valuation list
for the dwelling-house.

(2) Any question arising under this Article as to the proper apportionment or
aggregation of any value or values shall be determined by the Commissioner of
Valuation for Northern Ireland.

(3) Any person who is aggrieved by the decision of the Commissioner of
Valuation for Northern Ireland under paragraph (2) as to the proper
apportionment or aggregation of any value or values may, within twenty-eight
days from the date on which he receives notice of the decision, appeal to the
Lands Tribunal against the decision.

(4) Where, after the commencement of this Order

(a)the valuation list is altered so as to vary the net annual value of the
hereditament of which the dwelling-house consists or forms part; and

(b)the alteration has effect from a date not later than that commencement, the
net annual value of the dwelling-house on the commencement of this Order shall
be ascertained as if the value shown in the valuation list on that
commencement had been the value shown in the list as altered.

(5) Paragraphs (1) to (4) apply in relation to any other land as they apply in
relation to a dwelling-house.

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Northern Irish Legislation

RENT (NORTHERN IRELAND) ORDER 1978 - SECT 71