000			01359cab a2200229 4500
001			ABS57543
008			090401t1997 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u80418
041			_aeng
245			_aHarron v Commissioner of Valuation for Northern Ireland
260			_c1997
350			_a0
490			_aRating Appeals _v[1997] RA 271-294(13)
520			_aLT NI 10 March 1997. The commissioner for valuation declined to treat a hereditament comprising of ground floor premises as an industrial hereditament entitled to industrial relief from rates on the grounds that it was primarily occupied by a retail shop. The Rates (Northern Ireland) Order 1977 sch 2 states that an industrial hereditament means one occupied as a factory unless it is primarily occupied and used for the purposes of a retail shop. The business in question was a goldsmith and jeweller whose business was based on designing and producing jewellery in the workshop area. The jeweller appealed that the retail area was ancillary and supplementary to the main occupation and use which was that of the factory. Appeal by ratepayers dismissed.
650			_aINDUSTRIAL PREMISES
650			_aJEWELLERY WORKSHOP
650			_aRATES (NORTHERN IRELAND) ORDER 1977
650			_aRETAIL PREMISES
690			_aRATING AND VALUATION
942			_n0
948			_c21/08/1997
999			_c50640 _d50640