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

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Statutory Rules of Northern Ireland

1997 No. 6


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


9th January 1997

Coming into operation

27th January 1997

The Department of Finance and Personnel(1) in exercise of the powers conferred on it by Article 6(3)(a) of the Rates (Northern Ireland) Order 1977(2) and of every other power enabling it in that behalf, hereby makes the following Regulations:—

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(3);

“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


V. N. Hewitt

Assistant Secretary

9th January 1997.

Explanatory Note

(This note is not part of the Regulations.)

A new valuation list comes into effect on 1st April 1997 for the purposes of Part III of the Rates (N.I.) Order 1977. That new valuation list contains general revaluations of all properties in Northern Ireland other than dwelling houses, private garages and private storage premises. These properties (“domestic properties”) are not subject of the general revaluation.

These Regulations prescribe the rules under which different rates may be made and levied in relation to domestic property on the one hand and the other property on the other. These rules ensure that the rate set in relation to non-domestic premises reflect the changes in the new valuation list in relation to such premises.


Formerly the Department of Finance; see S.I. 1982/338 (N.I. 6) Article 3


S.I. 1977/2157 (N.I. 28) as amended by Article 3 of the Rates (Amendment) (Northern Ireland) Order 1996 (S.I. No. 3162 (N.I. 25))

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