What does the NIVT do?
The NIVT can hear appeals brought under 3 different articles of the Rates (NI) Order 1977 (NI28), as amended by the Rates (Amendment) (NI) Order 2006 (NI18). These are set out in full here, but put simply are:
- Where the valuation of a property is altered and it is disputed by the owner
- Where a review of a property with disabled facilities is disputed by the owner
- Where a relevant party disputes a decision made by the Commissioner
The NIVT can also hear appeals under the Rate Relief (Education, Training and Leaving Care) Regulations (NI) 2007:
- Where a review of entitlement to exemption is disputed by the relevant party
And the Rate Relief (Lone Pensioner Allowance) Regulations (NI) 2008:
- Where a review of entitlement to a rebate is disputed by the relevant party
The Rate Relief (Low Carbon Homes Scheme) Regulations (Northern Ireland) 2010:
- Where a review of entitlement to relief is disputed by the relevant party.
And the Rate Relief (Energy Efficiency Homes Scheme) Regulations (Northern Ireland) 2010:
- Where a review of entitlement to a reduction is disputed by the relevant party.