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Statutory Rules of Northern Ireland |
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You are here: BAILII >> Databases >> Statutory Rules of Northern Ireland >> The Rates (Making and Levying of Different Rates) Regulations (Northern Ireland) 2015 No. 20 URL: http://www.bailii.org/nie/legis/num_reg/2015/nisr_201520_en_1.html |
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Statutory Rules of Northern Ireland
Rates
Made
27th January 2015
Coming into operation
28th January 2015
The Department of Finance and Personnel makes the following Regulations in exercise of the powers conferred by Article 6(6) of the Rates (Northern Ireland) Order 1977(1).
1. These Regulations may be cited as the Rates (Making and Levying of Different Rates) Regulations (Northern Ireland) 2015 and shall come into operation on 28th January 2015.
2. In respect of the year ending on 31st March 2016 and each subsequent year, different regional and district rates may be made and levied on-
(a)the rateable net annual values of hereditaments; and
(b)the rateable capital values of hereditaments.
3.-(1) In respect of the year ending on 31st March 2016 and each subsequent year, a capital value district rate shall be made by a district council in accordance with the formula-
Where
A is the capital value district rate;
B is the net annual value district rate made by that council; and
C is the conversion factor for that council as set out in the Schedule.
(2) In this regulation-
"capital value district rate", in relation to a district council, means a district rate made by that council on the rateable capital values of hereditaments in the district;
"net annual value district rate", in relation to a district council, means a district rate made by that council on the rateable net annual values of hereditaments in the district.
4.-(1) Subject to paragraphs (2) to (4), the Rates (Making and Levying of Different Rates) Regulations (Northern Ireland) 2006(2) ("the 2006 Regulations") are revoked.
(2) The Rates (Making and Levying of Different Rates) (No.2) Regulations (Northern Ireland) 1997(3) shall continue to apply in respect of the year ended on 31st March 2003 and earlier years.
(3) The Rates (Making and Levying of Different Rates) Regulations (Northern Ireland) 2002(4) shall continue to apply in respect of the four year period ending on 31st March 2007.
(4) The 2006 Regulations shall continue to apply in respect of the eight year period ending on 31st March 2015.
Sealed with the Official Seal of the Department of Finance and Personnel on 27th January 2015
Brian McClure
A senior officer of the Department of Finance and Personnel
Regulation 3(1)
| District council | Conversion factor |
|---|---|
| Antrim and Newtownabbey | 0.014356 |
| Armagh, Banbridge and Craigavon | 0.016530 |
| Belfast | 0.012142 |
| Causeway Coast and Glens | 0.014576 |
| Derry and Strabane | 0.015592 |
| Fermanagh and Omagh | 0.016351 |
| Lisburn and Castlereagh | 0.013398 |
| Mid and East Antrim | 0.014299 |
| Mid Ulster | 0.013283 |
| Newry, Mourne and Down | 0.016059 |
| North Down and Ards | 0.014198 |
(This note is not part of the Regulations)
These Regulations, which are made in consequence of the reorganisation of local government and the revaluation of non-domestic premises, both of which will come into operation on 1st April 2015-
(a)enable different rates to be made and levied on the rateable net annual values of premises and the rateable capital values of premises (regulation 2);
(b)prescribe a formula whereby a capital value district rate made by a district council remains linked to the net annual value district rate made by that council (regulation 3); and
(c)revoke the Rates (Making and Levying of Different Rates) Regulations (Northern Ireland) 2006 with savings (regulation 4).
S.I. 1977/2157 (N.I.28); Article 6 was amended by Article 3 of the Rates (Amendment) (Northern Ireland) Order 1996 (S.I 1996/3162 (N.I. 25)) and Article 3 of the Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I.18))
