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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) 2020 URL: http://www.bailii.org/nie/legis/num_reg/2020/nisr_20205_en_1.html |
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This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
Statutory Rules of Northern Ireland
Rates
Made
3rd January 2020
Coming into operation
8th January 2020
1. These Regulations may be cited as the Rates (Making and Levying of Different Rates) Regulations (Northern Ireland) 2020 and shall come into operation on 8th January 2020.
2. In respect of the year ending on 31st March 2021 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 2021 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 (5), the Rates (Making and Levying of Different Rates) Regulations (Northern Ireland) 2015(3) ("the 2015 Regulations") are revoked.
(2) The Rates (Making and Levying of Different Rates) (No.2) Regulations (Northern Ireland) 1997(4) 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(5) shall continue to apply in respect of the four year period ending on 31st March 2007.
(4) The Rates (Making and Levying of Different Rates) Regulations (Northern Ireland) 2006(6) shall continue to apply in respect of the eight year period ending on 31st March 2015.
(5) The 2015 Regulations shall continue to apply in respect of the five year period ending on 31st March 2020.
Sealed with the Official Seal of the Department of Finance on 3rd January 2020
Alan Brontë
A senior officer of the Department of Finance
Regulation 3(1)
| Council | Conversion factor |
|---|---|
| Antrim and Newtownabbey | 0.015178 |
| Ards and North Down | 0.014870 |
| Armagh City, Banbridge and Craigavon | 0.017368 |
| Belfast | 0.013094 |
| Causeway Coast and Glens | 0.015656 |
| Derry City and Strabane | 0.016487 |
| Fermanagh and Omagh | 0.016807 |
| Lisburn and Castlereagh | 0.013937 |
| Mid and East Antrim | 0.014137 |
| Mid Ulster | 0.014368 |
| Newry, Mourne and Down | 0.016949 |
(This note is not part of the Regulations)
These Regulations are made in consequence of the revaluation of non-domestic premises, which will come into operation on 1st April 2020. The Regulations-
(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) 2015 with savings (regulation 4).
The Department of Finance and Personnel was renamed the Department of Finance by section 1(4) of, and Schedule 1 to, the Departments Act (Northern Ireland)2016 (c.5 (N.I.)
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))
