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Rates (Making and Levying of Different Rates) Regulations (Northern Ireland) 1997

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Citation, commencement and interpretation

1.—(1) These Regulations may be cited as the Rates (Making and Levying of Different Rates) Regulations (Northern Ireland) 1997 and shall come into operation on 27th January 1997.

(2) In these Regulations—

“specified hereditament” means a hereditament of a type specified under Article 3 of The New Valuation List (Time and Class of Hereditaments) Order (Northern Ireland) 1995(1);

“unspecified hereditament” means a hereditament which is not a specified hereditament;

“non-domestic rate” means a rate levied on specified hereditaments; and

“domestic rate” means a rate levied on unspecified hereditaments.

Making and levying of different rates

2.  Different rates may be made and levied on—

(a)specified hereditaments on the one hand; and

(b)unspecified hereditaments on the other,

in accordance with regulation 3.

3.—(1) The domestic rate shall bear the same relation to the non-domestic rate as the aggregate of the net annual value of specified hereditaments as ascertained by reference to 1st April 1995 bears to the aggregate of the net annual value of such hereditaments as ascertained by reference to 1st April 1976.

(2) In this regulation any reference to the domestic rate or to the non-domestic rate shall be construed as a reference to such a rate before the deduction of any discounts or allowances.

Sealed with the Official Seal of the Department of Finance and Personnel on

L.S.

V. N. Hewitt

Assistant Secretary

9th January 1997.

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