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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) 2021 No. 30 URL: http://www.bailii.org/nie/legis/num_reg/2021/nisr_202130_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This is the original version (as it was originally made).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
9th February 2021
Coming into operation
11th February 2021
1. These Regulations may be cited as the Rates (Making and Levying of Different Rates) Regulations (Northern Ireland) 2021 and shall come into operation on 11th February 2021.
2. In respect of the year ending on 31st March 2022 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) Subject to paragraphs (2) to (6), the Rates (Making and Levying of Different Rates) Regulations (Northern Ireland) 2020( 3) (“the 2020 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 Rates (Making and Levying of Different Rates) Regulations (Northern Ireland) 2015( 7) shall continue to apply in respect of the five year period ending on 31st March 2020.
(6) The 2020 Regulations shall continue to apply in respect of the one year period ending on 31st March 2021.
Sealed with the Official Seal of the Department of Finance on 9th February 2021
Alan Brontë
A senior officer of the Department of Finance
(This note is not part of the Regulations)
These Regulations are made in consequence of the Covid-19 pandemic and serve to provide district councils with increased flexibility in the setting of domestic and non-domestic district rates for the 2021/22 rating year.
The Regulations enable different rates to be made and levied on the rateable net annual values of premises and the rateable capital values of premises and revoke the Rates (Making and Levying of Different Rates) Regulations (Northern Ireland) 2020 with savings.
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))
