1 Citation, commencement and interpretation
1 These Regulations may be cited as the Rates Regulations (Northern Ireland) 2000 and shall come into operation on 15th December 2000.
2 In these Regulations:—
“the Order” means the Rates (Northern Ireland) Order 1977;
“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;
“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.
S.R. 1995 No. 58

2 Time of making notification of district rate
1 The date in any year not later than which a district council must make the district rates for the next-following year shall be 15th February.
2 The period within which a district council must notify the Department under Article 8(4) of the Order of the amounts in the pound of the district rates made by the council shall be 7 days.
3 The notification referred to in paragraph (2) shall be in writing.

3 Payments to district councils on account of district rates
1 Not later than 1st March in any year each district council shall serve on the Department notice of the amounts estimated by the council under section 53(2)(e) of the Local Government Act (Northern Ireland) 1972 to be required to be raised by means of domestic and non-domestic rates made by the council for the next-following year.
1972 c. 9 (N.I.)
2 Subject to paragraphs (4), (5)(b) and (6) the Department shall each year pay to each district council sums equal to the amounts of the estimates notified to the Department under paragraph (1) in respect of that year.
3 The sums mentioned in paragraph (2) shall be paid by monthly instalments on the first day of each month; and, subject to paragraphs (4), (5)(b) and (6) the instalments shall, as nearly as may be, be of equal amounts, except that the Department may round off the amount of any instalments other than either the first or the last to the nearest hundred pounds and adjust the amount of the first or, as the case may be, the last of the instalments accordingly.
4 If it appears to the Department that the amount of any estimate notified to the Department by a council under paragraph (1) in respect of any year is likely to be substantially greater than the product of the district rate to which the estimate relates in respect of that year, the Department may determine to pay the council during that year (subject to paragraphs (5)(b) and (6)) a sum equal to the amount which is estimated by the Department to be the likely product of that rate instead of the sum mentioned in paragraph (2), and any instalments under paragraph (3) which have not yet been made may be reduced accordingly.
5 When the amount of the product of a district rate for any year has been ascertained—
(a) if that amount exceeds the amount paid to the council in respect of that year under paragraph (2) or, as the case may be, paragraph (4), the balance shall, subject to paragraph (6), be paid by the Department to the district council;
(b) if that amount is less than the amount so paid, the balance shall be set off against any sum which would otherwise be payable by the Department to the district council under this regulation.
6 The Department may defer payment of any sum under paragraphs (2) and (3) by any amount not exceeding the appropriate amount.
7 In paragraph (6) “appropriate amount” is an amount equal to the proportion of the product of the rate estimated under paragraph (1) or (4) for the last-preceding year which is carried forward as arrears and which is for the time being outstanding as such.
8 Before—
(a) making, under paragraph (4), any reduction in the amount of any instalment, or
(b) deferring, under paragraph (6), payment of any sum,
the Department shall consult the district council concerned.

4 Ascertainment of rate product: introductory
Where, under regulation 5, 6 or 7 it is necessary to ascertain the amount of the product of a rate in the pound which is more or less than one penny, that amount shall be ascertained proportionally from the amount of the product of a rate of one penny in the pound.

5 Determination of the sums payable to a district council in respect of any year as being equal to the products of the rates made by that council for that year
For the purpose of determining under Article 34(1) of the Order the sums payable to a district council in respect of any year as being equal to the products of the rates made by that council for that year, the products of the rates of one penny in the pound for the district of the council for that year shall be ascertained in accordance with Schedule 1 or 2.

6 The resources element of the General Exchequer Grant
1 Subject to paragraph (2), for the purpose of determining under Part I of Schedule 1 to the Local Government &c. (Northern Ireland) Order 1972 the amount of the resources element of the General Exchequer Grant which is payable to a district council for any year, the products of the rates of one penny in the pound for the district of the council for that year shall be ascertained in accordance with Schedule 1 or 2.
S.I. 1972, No. 1999 (N.I. 22)
2 In determining the products of the rates of one penny in the pound for any district for that purpose—
(a) there shall be added to the amount of the non-domestic gross rate income the amount of the derating element of the General Exchequer Grant which is payable to the council for that year; and
(b) there shall be disregarded any rebate under the Social Security Administration (Northern Ireland) Act 1992.
1992 c. 8
3 For the purpose of calculating a standard penny rate product for the purposes of the said Part I, the product of a rate of one penny in the pound for any other district shall be ascertained in a corresponding manner.

7 Expenditure limited by reference to a stated rate product
1 For the purpose of any transferred provision which limits the expenditure of a district council for any purpose in any year by reference to the product of a rate of a stated amount in the pound on the rateable value of the district of the council, the product of a rate of one penny in the pound for the district shall be taken to be the amount obtained by dividing the amount estimated by the council under section 53(2)(e) of the Local Government Act (Northern Ireland) 1972 to be required to be raised by means of—
(a) a domestic rate; or
(b) a non-domestic rate,
by the appropriate divisor.
2 In paragraph (1) the “appropriate divisor” means—
(a) in the case of a domestic rate made by the council for that year, the total pence in the pound in respect of unspecified hereditments;
(b) in the case of a non-domestic rate made by the council for that year, the total pence in the pound in respect of specified hereditments.

8 Revocations
Schedule 3, which contains revocations, shall have effect.
Sealed with the Official Seal of the Department of Finance and Personnel on 2nd November 2000.
Brian Delaney A Senior Officer of the Department of Finance and Personnel