
1 
These Regulations may be cited as the Rates (Appeals) Regulations (Northern Ireland) 2007 and shall come into operation on 1st April 2007.
2 
In these Regulations—
(a) any reference to a numbered Article shall be construed as a reference to the Article bearing that number in the Rates (Northern Ireland) Order 1977; and
(b) any reference to an appeal under Article 51 includes a reference to an application to the Commissioner for a review of an alteration of a valuation list under Article 51(2) and references in Schedule 1 to an appeal under Article 51 against an alteration of a valuation list and to an appellant shall be construed accordingly.
3 
Article 53(1) (Power of Commissioner to transfer appeal to Lands Tribunal) shall not apply in the case of an appeal set out in Schedule 1.
4 
The appeals set out in Schedule 2 are prescribed for the purposes of Article 54(4)(a) (prescribed appeals) and accordingly the Valuation Tribunal is “the appropriate Tribunal” in relation to such appeals.
Sealed with the Official Seal of the Department of Finance and Personnel on 9th March 2007
Brian McClure
A senior officer of the Department of Finance and Personnel

SCHEDULE 1
Regulations 2 and 3
1 
An appeal to the Commissioner under Article 51 against an alteration of, or a decision not to cause an alteration to be made in, a capital value list.
2 
An appeal to the Commissioner under Article 51 against an alteration of, or a decision not to cause an alteration to be made, in a NAV list where the appellant has, at the same time, made an appeal falling within paragraph 1 in respect of the same hereditament and the net annual value entered in that NAV list in respect of the hereditament does not exceed £12,500.
SCHEDULE 2
Regulation 4
1 
An appeal under Article 13(3) against a determination made by the Department under Article 13(2)(b) where the determination relates to an alteration in a capital value list.
2 
An appeal under Article 13(3) against a determination made by the Department under Article 13(2) where the determination relates to an alteration in a NAV list and where the appellant has, at the same time, made an appeal falling within paragraph 1 in respect of the same hereditament and the net annual value entered in that NAV list in respect of the hereditament does not exceed £12,500.
3 
An appeal under Article 54 against –
(a) a decision of the Commissioner, under Article 49A or an appeal under Article 51, to alter or not to alter a capital value list; or
(b) an alteration made by the Commissioner in a valuation list in consequence of such a decision.
4 
An appeal under Article 54 against –
(a) a decision of the Commissioner, under Article 49A or on appeal under Article 51, to alter or not to alter a NAV list; or
(b) an alteration made by the Commissioner in a valuation list in consequence of such a decision,where the appellant has, at the same time, made an appeal falling within paragraph 3 in respect of the same hereditament and the net annual value entered in that NAV list in respect of the hereditament does not exceed £12,500.
5. 
An appeal under paragraph 9 of Schedule 8B to the Rates (Northern Ireland) Order 1977 from a decision of the Commissioner on an appeal under paragraph 4 of that Schedule where that decision concerns a building which is, or when next in use is likely to be, used wholly for the purposes of a private dwelling.