UK Offence Report

The Valuation Tribunal Rules (Northern Ireland) 2007

Northern Ireland Statutory Rule 2007 No. 182 — creates 1 criminal offence.

1offences created
0recorded in force
0revoked
Made
18 March 2007
In force from
16 April 2007
Extent
Not stated
Subject
Courts, police, prisons and the administration of justice

Explanatory note

(This note is not part of the Rules) — published with the instrument by the department that made it. © Crown copyright, reused under the Open Government Licence v3.0.

These Rules regulate the exercise of rights of appeal to the Northern Ireland Valuation Tribunal (“the Tribunal”) and prescribe the practice and procedure in relation to proceedings before the Tribunal. The Rules regulate appeals under the following provisions of the Rates (Northern Ireland) Order 1977 (S.I. 1977/2157 (N.I. 28)): Article 13(3) which enables a person to appeal against a determination of the Department of Finance and Personnel (“the Department”) as to the effective date of an alteration made in a valuation list; Article 54 which enables a person to appeal against a valuation decision of the Commissioner of Valuation for Northern Ireland; and Article 31A(12B) which enables a person to appeal to the Tribunal against the result of a review by the Department of a decision that a person is not entitled to a rate rebate for a property with a special facility for a person with a disability. By virtue of the Rates (Appeals) Regulations (Northern Ireland) 2007 (S.R. 2007 No. 150) the Northern Ireland Valuation Tribunal has jurisdiction in relation to appeals under Articles 13(3) and 54 of the 1977 Order relating to— a domestic property; and b the non-domestic element of property used both for domestic and non-domestic purposes where— i the net annual value of the non-domestic element of the property does not exceed £12,500; and ii the appellant has, at the same time, made an appeal to the Tribunal in relation to the domestic element of the property. The Rules also regulate appeals under regulation 12(1) of the Rate Relief (Education, Training and Leaving Care) Regulations (Northern Ireland) 2007 (S.R. 2007 No. 148) which provides for an appeal to the Tribunal against the result of a review by the Department of a decision that a person is not entitled to exemption from rates under those Regulations.

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