BAILII is celebrating 24 years of free online access to the law! Would you consider making a contribution?

No donation is too small. If every visitor before 31 December gives just £1, it will have a significant impact on BAILII's ability to continue providing free access to the law.
Thank you very much for your support!



BAILII [Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]

Statutory Rules of Northern Ireland


You are here: BAILII >> Databases >> Statutory Rules of Northern Ireland >> The Rates (Social Sector Value) Regulations (Northern Ireland) 2007 No. 86
URL: http://www.bailii.org/nie/legis/num_reg/2007/20070086.html

[New search] [Help]



STATUTORY RULES OF NORTHERN IRELAND


2007 No. 86

RATES

The Rates (Social Sector Value) Regulations (Northern Ireland) 2007

  Made 14th February 2007 
  To be laid before Parliament under paragraph 7(3) of the Schedule to the Northern Ireland Act 2000  
  Coming into operation 1st April 2007 

The Department of Finance and Personnel[1] makes the following Regulations in exercise of powers conferred by Article 23A of the Rates (Northern Ireland) Order 1977[2]:

Citation and commencement
     1. These Regulations may be cited as the Rates (Social Sector Value) Regulations (Northern Ireland) 2007 and shall come into operation on 1st April 2007.

Interpretation
    
2. In these Regulations—

Liability to be rated in respect of a hereditament in the social sector
     3. Subject to Article 23A(2) of the 1977 Order, a person shall be chargeable to rates in respect of a hereditament in the social sector as if its rateable capital value were such figure as may be determined by the Department (its "social sector value").

Prescribed registered housing associations
    
4. The registered housing associations listed in Schedule 1 are prescribed for the purposes of paragraph (a) of the definition of "hereditament in the social sector" in Article 23A(3) of the 1977 Order.

Hereditaments which are not in the social sector
    
5. The hereditaments listed in Schedule 2 are hereditaments of a prescribed description for the purposes of paragraph (b) of the definition of "hereditament in the social sector" in Article 23A(3) of the 1977 Order.

References
    
6. In relation to a hereditament in the social sector—

Departures from valuation list and refunds
     7. Articles 10[9] and 15(1)(b)[10] of the 1977 Order shall have effect subject to these Regulations.



Sealed with the Official Seal of the Department of Finance and Personnel on


14th February 2007

L.S.


Brian McClure
A senior officer of the Department of Finance and Personnel


SCHEDULE 1
Regulation 4


Prescribed Registered Housing Associations


Abbeyfield UK (NI) Ltd

Abode Housing Association Ltd

Ark Housing Association Ltd

Ballynafeigh Housing Association Ltd

Belfast Community Housing Association Ltd

BIH Housing Association Ltd

Broadway Housing Association Ltd

Choice Housing Association Ltd

Clanmil Housing Association Ltd

Clonard Housing Association Ltd

Connswater Homes Ltd

Coral Crescent Housing Association Ltd

Corinthian Housing Association Ltd

Covenanter Residential Association Ltd

Craigowen Housing Association Ltd

Donacloney Housing Association Ltd

Dungannon and District Housing Association Ltd

Filor Housing Association Ltd

Flax Housing Association Ltd

Fold Housing Association Ltd

Gosford Housing Association (Armagh) Ltd

Grove Housing Association Ltd

Habinteg Housing Association (Ulster) Ltd

HEARTH Housing Association Limited

Newington Housing Association (1975) Ltd

North & West Housing Ltd

Oaklee Housing Association Ltd

Open Door Housing Association (NI) Ltd

Presbyterian Housing Association Ltd

Rural Housing Association Ltd

SHAC Housing Association Limited

South Ulster Housing Association Ltd

St Matthews Housing Association Ltd

Triangle Housing Association Ltd

Ulidia Housing Association Ltd

Wesley Housing Association Ltd

Woodvale and Shankill Housing Association Ltd



SCHEDULE 2
Regulation 5


Hereditaments which are not in the social sector


     1. A hereditament which is shown, or would fall to be shown, in the NAV list other than a hereditament which is also shown, or would also fall to be shown, in the capital value list.

     2. A hereditament used for, or in connection with, a hostel.

     3. —(1) A hereditament which is used for providing living accommodation for a person who—

    (2) For the purposes of sub-paragraph (1), a hereditament—

shall be deemed to be in use and to fall within that sub-paragraph.

     4. —(1) Subject to sub-paragraph (2), a hereditament which is distinguished in the capital value list as exempt to any extent from rates.

    (2) Sub-paragraph (1) shall not apply where the social sector value of the hereditament would be less than its rateable capital value.



EXPLANATORY NOTE

(This note is not part of the Regulations)


These Regulations provide, subject to exceptions, for a person to be chargeable to rates in respect of a domestic property owned by the Northern Ireland Housing Executive ("NIHE") or a housing association listed in Schedule 1 to the Regulations, on the basis of a social sector value rather than on the basis of the property's rateable capital value (regulation 3). In determining a social sector value, the Department of Finance and Personnel ("the Department") is under a duty, by virtue of Article 23A(2) of the Rates (Northern Ireland) Order 1977 ("the 1977 Order"), to ensure that the amount of rates chargeable is such proportion of any rent payable in respect of the property as the Department considers appropriate.

Regulation 4 and Schedule 1 list the housing associations whose properties are within the scope of the Regulations.

Regulation 5 and Schedule 2 list the classes of NIHE and housing association property to which the Regulations do not apply.

Regulation 6 provides, in the case of a property to which the Regulations apply, that certain references in the 1977 Order to rateable capital value are to be construed as references to social sector value.

Regulation 7 provides that certain provisions of the 1977 Order are to have effect subject to these Regulations.


Notes:

[1] Formerly the Department of Finance; see S.I. 1982/338 (N.I. 6) Article 3back

[2] S.I.1977/2157 (N.I. 28); Article 23A was inserted by Article 7 of the Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)); see Article 2(2) of S.I. 1977/2157 (N.I. 28) for the definitions of "the Department", "prescribed" and "regulations"; the definition of "regulations" was amended by Schedule 3 to the Departments (Northern Ireland) Order 1982, S.I. 1982/338 (N.I. 6) and by paragraph 2(10) of Schedule 2 to the Rates (Amendment) (Northern Ireland) Order 2006back

[3] S.I. 2006/2954 (N.I. 18)back

[4] S.I. 1981/156 (N.I. 3)back

[5] Article 9(5)(b) was substituted by paragraph 5 of Schedule 2 to the 2006 Orderback

[6] Article 30(2)(b) was amended by paragraph 13(2) of Schedule 2 to the 2006 Orderback

[7] Article 31A(10) was substituted by Article 17(5) of the 2006 Orderback

[8] Article 16(1)(a) was amended by paragraph 11(2) of Schedule 2 to the 2006 Orderback

[9] Article 10 was amended by paragraph 6 of Schedule 2 to the 2006 Orderback

[10] Article 15(1) was amended by Article 7(b) of the Rates Amendment (Northern Ireland) Order 1979 (S.I. 1979/297 (N.I. 4)), by paragraph 3 of Schedule 3 to the Rates (Amendment) (Northern Ireland) Order 2004 (S.I. 2004/703 (N.I. 4)) and by paragraph 10 of Schedule 2 and Schedule 3 to the 2006 Orderback



ISBN 978 0 337 96861 7


 © Crown copyright 2007

Prepared 1 March 2007


BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII
URL: http://www.bailii.org/nie/legis/num_reg/2007/20070086.html