A new valuation list comes into effect on 1st April 2003 for the purposes of Part III of the Rates (Northern Ireland) Order 1977 (S.I. 1977/2157 (N.I. 28)) (“the Rates Order”). That new valuation list contains general revaluations of all properties in Northern Ireland other than dwelling-houses, private garages and private storage premises: see the New Valuation List (Time and Class of Hereditaments) Order (Northern Ireland) 2000 (S.R. 2000 No. 342) made under Article 39A of the Rates Order. These properties (“domestic hereditaments”) are not subject to the general revaluation.
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