
1 
This Order may be cited as the New Valuation List (Time and Class of Hereditaments) Order (Northern Ireland) 2000 and shall come into operation on 1st April 2001.
2 
In this Order—
 “the principal Order” means the Rates (Northern Ireland) Order 1977;
 “new valuation list” means a valuation list coming into force on 1st April 2003;
 “dwelling-house” has the same meaning as in Article 4 of, and Schedule 5 to, the principal Order;
 “private garage” and “private storage premises” have the same meanings as in Article 27(6) of the principal Order.
3 

(1) All hereditaments other than dwelling-houses, private garages and private storage premises are specified hereditaments in relation to a new valuation list.
(2) For the purposes of paragraph (1), a hereditament that is not in use shall be treated as a dwelling-house, a private garage or private storage premises if it appears that, when next in use, it will be a hereditament of that description.
4 
1st April 2001 is the time by reference to which a net annual value to be ascribed to a specified hereditament in a new valuation list is to be ascertained.
Sealed with the Official Seal of the Department of Finance and Personnel on 8th November 2000.
Brian Delaney
A senior officer of the
Department of Finance and Personnel
