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Valuation of Quarries

Quarries

The scheme for the valuation of quarries has not been published as it is currently undergoing revision following consultations with the quarry industry. This note has been added to publicise some legislative changes contained in The Rating of Quarries (Plant and Machinery) Order (NI) 2007 that have been introduced to the valuation of Plant & Machinery used for specific purposes.

Quarries (Plant & Machinery)

The issue of exemption for the environmental works in quarries was considered, as part of the review of rating policy.

Legislation has been modified from April 2007 to grant rate exemptions (by way of exclusion from the valuation process) for specified items of plant and machinery to promote environmental good practice and align with Northern Ireland policy on aggregates levy.

Legislation now provides for the following to be excluded in valuations for rating purposes;

  • recycling equipment fitted to any plant and machinery used in quarries where that recycling equipment is used or intended to be used for environmental works
  • bunds which prevent environmental pollution and the ingress of water
  • covers for oil and chemical storage facilities which prevent environmental pollution and the ingress of water
  • covers for screen houses, covers and bays which prevent the spread of dust
  • pits which are used for the settlement of suspended solids in water discharges to protect surrounding water courses; and
  • bays used in connection with construction and demolition waste materials.

For more information please contact:-
Land and Property Services
Londonderry House
21-27 Chichester Street
Belfast
BT1 4JB