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 thank the Minister for his very clear reply on the sale of liquor. On the issue of these bodies owning properties, the registration does not apply solely to halls, it applies to hereditaments. I know that some of these organisations buy up streets of property. If they are letting them out and getting a rental income, they do not get an exemption. That is clear. However, they could allocate the houses to people who are deserving, such as widows or orphans, and not get any rental income, and that is not a business. Surely, under this legislation they will be exempted from rates.

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Type: Proceeding contribution
Reference: 679 c252GC
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

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

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