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Proceeding contribution from Lord Kilclooney (Crossbench) in the House of Lords on Thursday, 2 March 2006. It occurred during Debates on delegated legislation on Rates (Capital Values etc.) (Northern Ireland) Order 2006.


Rates (Capital Values, etc.) (Northern Ireland) Order 2006

I wish to mention the exemptions under Article 41A. I declare an interest, although I am certainly not a member of the Ancient Order of Hibernians or the Royal Antediluvian Order of Buffaloes, whatever exactly that is. Rate exemptions apply to bodies with a hereditament that have not been established or conducted for the profit from that property. I can understand the exemptions for organisations such as the Ancient Order of Hibernians, the Grand Orange Lodge of Ireland and similar bodies, which provide halls that cater for local communities’ social and cultural activity. All that is welcome and I support entirely these exemptions. But I want some clarification: some of those organisations not only provide halls but also buy up properties, streets or a number of houses. If those houses are then allocated to people who do not pay rent, so that the body in question does not use the property for profit, does that mean that those organisations will not have to pay rates on those hereditaments? Does it apply just to halls or to other properties that such organisations have acquired? That practice certainly exists in Belfast. The second point is that under new sub-paragraph (b)(ii) there is no exemption for a hereditament,"““on which a person may under a licence . . . or a protection order sell intoxicating liquor by retail””." The next new sub-paragraph (b)(iii) states:"““in respect of which a club is registered under the Registration of Clubs (Northern Ireland) Order 1996””." But presumably all the clubs registered under the registration of clubs legislation sell intoxicating liquor, so I am slightly confused. There may be some clubs that are registered that do not sell liquor, but others do. Is the exemption from rates going to apply to any property owned by a body that sells liquor?


Secondary information

Type
Proceeding contribution
Reference
679 c250-1GC 
Session
2005-06
Chamber / Committee
House of Lords Grand Committee
Subjects
Community relations Exemptions Households Northern Ireland Rates and rating Property Business rates Reform Tax allowances Valuation Sports Tax rates and bands Rents Village halls
Legislation
Rates (Capital Values, etc.) (Northern Ireland) Order 2006
Link
View this Proceeding contribution on www.publications.parliament.uk