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