SS (Appellant) and The Department of Finance (Respondent)
| Jurisdiction | Northern Ireland |
| Judge | Mr Farrelly |
| Judgment Date | 01 March 2023 |
| Neutral Citation | NIVT 6/22 |
| Date | 01 March 2023 |
| Court | Valuation Tribunal (NI) |
1
NORTHERN IRELAND VALUATION TRIBUNAL
THE RATES (NORTHERN IRELAND) ORDER 1977 (AS AMENDED) AND THE
VALUATION TRIBUNAL RULES (NORTHERN IRELAND) 2007 (AS AMENDED)
CASE REFERENCE NUMBER: NIVT 6/22
S S – APPELLANT
AND
DEPARTMENT OF FINANCE – RESPONDENT
Northern Ireland Valuation Tribunal
Chairperson: Francis Farrelly
Members: Brian Reid and Noreen Wright
Date of hearing: 10th October 2022
DECISION
The unanimous decision of the tribunal is that this appeal is dismissed.
REASONS
Introduction
1. This is a reference under Article 12B of the Rates (NI) Order 1977 (as
amended) (the 1977 Order).
The Law
2. The statutory provisions are to be found in the 1977 Order. Article 31A (12B)
of the 1977 Order was inserted by article 17(8) of the Rates (Amendment)
(NI) Order 2006 (the 2006 Order). Article 31A (12B) enables a person to
appeal to the tribunal against the result of a review by the Department (the
respondent in this appeal) 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. This is
referred to as DPA.
The Tribunal’s Decision
3. The appellant, Mr SS, has appealed the respondent’s decision not to afford
him rates relief on the basis of changes to accommodate his disability to his
property. He requested that his appeal be dealt with on the papers.
4. The relevant parts of Section 31 A of the Rates (Northern Ireland) Order 1977
are as follows:
31A.— (1) Subject to paragraphs (5), (7) and (8), the Department
shall…grant…a rebate from the rates ...
(2) This Article applies to—
To continue reading
Request your trial