Rates (Restriction on Amount Recoverable) Order (Northern Ireland) 1997

Made: 4th March 1997

Coming into operation: 1st April 1997

The Department of Finance and Personnel[^f00001] in exercise of the powers conferred on it by Article 12(4)[^f00002] of the Rates (Northern Ireland) Order 1977[^f00003] and of every other power enabling it in that behalf, hereby makes the following Order:

Citation and commencement

1

This Order may be cited as the Rates (Restriction on Amount Recoverable) Order (Northern Ireland) 1997 and shall come into operation on 1st April 1997.

Alteration to fraction

2

Article 12 (1) of the Rates (Northern Ireland) Order 1977 shall have effect as if a reference to three quarters were substituted for the reference to a half.

Signed

Sealed with the Official Seal of the Department of Finance and Personnel on

V. N. Hewitt — Assistant Secretary — 4th March 1997.

Explanatory note

(This note is not part of the Order.)

A new Valuation List comes into effect on 1st April 1997. Where an application for the revision of the Valuation List in relation to a hereditament is made to the District Valuer, then in certain circumstances Article 12 of the Rates (Northern Ireland) Order 1977 restricts the amount of rates recoverable until the application and any consequent appeal has been disposed of. The amount recoverable prior to the coming into operation of this Order was the sum of the amount of rates levied in respect of the hereditament in the year before the new Valuation List came into effect and one half of the difference between that amount and the amount of rates to be levied in respect of the hereditament after the new Valuation List came into effect. This Order increases the amount which may be recovered by substituting the fraction of three quarters for the fraction of one half.

Footnotes

[^f00001]: Formerly the Department of Finance; see S.I. 1982/338 (N.I. 6) Article 3

[^f00002]: As inserted by Article 3 of the Local Government, Planning and Land (Northern Ireland) Order 1981 S.I. 1981/437 (N.I. 13)

[^f00003]: S.I. 1977/2157 (N.I. 28)