ABSTRACT
Both the Republic of Ireland and Northern Ireland are within the rating family – countries that use some form of rating derived from the system that originated with the 1601 Poor Relief Act of Elizabeth I. A new General Revaluation of Northern Ireland took place in 1935 followed by subsequent revisions and revaluations with the most recent in 2015. Originally both domestic and non-domestic properties were subject to the same rating system but since 2007 in Northern Ireland domestic rates have been assessed on a capital value basis with non-domestic premises staying liable to rates assessed on rental value. The rating of unoccupied non-domestic property was introduced in Northern Ireland from 1 April 2004, which was later than on the mainland. Northern Ireland’s legislation adopts a different approach. The Northern Ireland Lands Tribunal disagreed with the interpretation. Industrial de-rating still applies in Northern Ireland.
