The Rates (Appeals) Regulations (Northern Ireland) 2007
These Regulations provide that the power of the Commissioner of Valuation for Northern Ireland (“the Commissioner”) to transfer an appeal to the Lands Tribunal) shall not apply in the case of –an appeal to the Commissioner against an alteration of, or a decision not to cause an alteration to be made in, a capital value list (regulation 3 and paragraph 1 of Schedule 1);an appeal to the Commissioner against an alteration of, or a decision not to cause an alteration to be made, in a NAV list where the appellant has, at the same time, made a capital value list appeal in respect of the same hereditament and the net annual value entered in the NAV list is below £12,500 (regulation 3 and paragraph 2 of Schedule 1).