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Statutory Rules of Northern Ireland

2015 No. 82

Rates

The Rates (Social Sector Value) (Amendment) Regulations (Northern Ireland) 2015

Made

26th February 2015

Coming into operation

1st April 2015

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

Citation and commencement

1.  These Regulations may be cited as the Rates (Social Sector Value) (Amendment) Regulations (Northern Ireland) 2015 and shall come into operation on 1st April 2015.

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(2) 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) 2012(3) are revoked.

Sealed with the Official Seal of the Department of Finance and Personnel on 26th February 2015

Legal seal

Brian McClure

A senior officer of the Department of Finance and Personnel

Regulation 2

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

Regulation 4

SCHEDULE 1Prescribed Registered Housing Associations

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 and Personnel 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 certain housing associations having amalgamated, ceased to exist or changed their name.

(1)

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))