Introduction

1.The Rates (Capital Values, etc.) (Northern Ireland) Order 2006 (“the Order”) was made on 8 March 2006.

2.This Explanatory Memorandum has been prepared by the Department of Finance and Personnel (“the Department”) to assist the reader in understanding the Order. It does not form part of the Order. All the documents referred to can be found on the rating policy website, www.nics.gov.uk/ratingpolicy