Citation and commencement

1.  These Regulations may be cited as the Rates (Social Sector Value) (Amendment) Regulations (Northern Ireland) 2025 and shall come into operation on 1st April 2025.

Amendment of the Rates (Social Sector Value) Regulations (Northern Ireland) 2007

2.  For Schedule 1 to the Rates (Social Sector Value) Regulations (Northern Ireland) 2007( 3) there shall be substituted the Schedule 1 set out in the Schedule to these Regulations.

Revocation

3.  The Rates (Social Sector Value) (Amendment) Regulations (Northern Ireland) 2022( 4) are revoked.

Regulation 2

SCHEDULE Schedule substituted for Schedule 1 to the Rates (Social Sector Value) Regulations (Northern Ireland) 2007

Regulation 4

“SCHEDULE  1 Prescribed Registered Housing Associations

Abbeyfield and Wesley Housing Association Ltd

Alpha Housing (Northern Ireland) Ltd

Apex Housing Association Ltd

Arbour Housing Ltd

Ark Housing Association Northern Ireland Ltd

Choice Housing Ireland Ltd

Clanmil Housing Association Ltd

Connswater Homes Ltd

Covenanter Residential Association Ltd

Craigowen Housing Association Ltd

Grove Community Housing Association

Newington Housing Association Ltd

North Belfast Housing Association Ltd

Radius Housing Association

Rural Housing Association Ltd

St. Matthew’s Housing Association Ltd

Triangle Housing Association Ltd

Woodvale and Shankill Community Housing Association Ltd

Woven Housing Association Ltd ”

EXPLANATORY NOTE

(This note is not part of the Regulations)

The Rates (Social Sector Value) Regulations (Northern Ireland) 2007 (“ the 2007 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 or a housing association listed in Schedule 1 to the Regulations, on the basis of social sector value rather than on the basis of the property’s rateable capital value. In determining a social sector value, the Department of Finance is under a duty, by virtue of Article 23A(2) of the Rates (Northern Ireland) Order 1977, 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.

These Regulations substitute the list of housing associations in Schedule 1 to the 2007 Regulations in consequence of a housing association having changed its name.