PART IIRATING

Making and levying of rates

Levying of rates9

1

F1A regional rate andF1 a district rate shall be levied by the Department in every district as if they were items of a single rate.

2

For all purposes, including the purposes of section 4 of the Crown Debts (Ireland) Act 1781 [1781 c.20 (I)] , the whole of the rate comprised of the items mentioned in paragraph (1) shall be a debt due to the Crown.

3

Without prejudice to F2Article 29 or 29A or Schedule 9,—

a

a rate for any year shall be due and payable—

i

if the rate is made before the commencement of that year, on 1st April in that year;

ii

if the rate is made during that year, when the rate is made;

Sub-para. (b) rep. by 1983 NI 7

C14

The Department shall, when a rate has become due and payable, make demand of the respective sums from the persons charged therewith, by serving on each of those persons a demand note.

C15

The demand note on which the rate is levied shall include information with respect to—

a

the situation of the hereditament in respect of which the demand note is issued;

C2C3F3b

any rateable net annual value or rateable capital value of the hereditament and, where different, any net annual value or capital value of the hereditament;

c

the amounts in the pound at which the regional rate and the district rate are charged; and

d

the period for which the rate is made;

but otherwise shall be in such form as the Department considers fit.