Rates Regulations (Northern Ireland) 2000

Regulations 5 and 6

SCHEDULE 1 Determination of the product of a domestic rate of one penny in the pound

Interpretation

1.  In this Schedule the definition of “domestic rate” in regulation 1 shall be construed as meaning, except in paragraph 4, domestic regional rate and domestic district rate and, in that paragraph, domestic regional rate and domestic district rates.

Manner of determination

2.  The product of a domestic rate of one penny in the pound in any district for any year shall be determined by deducting from the gross rate income from each unspecified hereditament in the district the cost of collection and the loss on collection attributable to those hereditaments and dividing the remainder by the total of the pence in the pound of the domestic rates made for the year.

Gross rate income

3.  In this Schedule the gross rate income for any district for any year shall be ascertained by adding together the following amounts:—

(a) the total amounts produced by calculating, from the rateable value of each unspecified hereditament in the district shown in the record kept by the Department of rates payable for that year, the gross liability of the hereditaments to rates for the year; and

(b) the total of amounts by way of rates for an earlier year found during the year to be recoverable in respect of unspecified hereditaments or former unspecified hereditaments in the district under Article 13 of the Order.

Cost of collection

4.—(1) For the purpose of this paragraph and paragraph 4 of Schedule 2—

(a) the cost of collection for any district for any year shall be the proper proportion of the total cost of collection for that year for the whole of Northern Ireland;

(b) the total cost of collection for any district shall be determined by ascertaining the net cost of levying rates during the year including such proportion as the Department considers appropriate of—

(i) expenses attributable in part to the matters aforesaid and in part to other matters; and

(ii) expenses incurred by way of superannuation and of compensation for loss of office or loss or diminution of emoluments;

but not including any allowances made to owners under Article 20 or 21;

(c) the proper proportion for any district of the total cost of collection for any year is the proportion which the rateable value of the district bears to the rateable value of Northern Ireland; and

(d) in making any apportionment of costs, whether between districts or between specified and unspecified hereditaments in a district, the Department may take into account, as it considers appropriate, the changes in net annual values which occurred as a result of the coming into effect of the New Valuation List (Time and Class of Hereditaments) Order (Northern Ireland) 1995.

(2) For the purpose of this paragraph, when the cost of collection for any district has been ascertained the cost of collection of domestic rates for the district shall be determined in accordance with sub-paragraphs (3) and (4).

(3) The cost of collection of domestic rates for any district for any year shall be the proper proportion of the total cost of collection for that year of rates for the district.

(4) The proper proportion of the total cost of collection for any year is the proportion which the aggregate rateable values of unspecified hereditaments in the district bears to the rateable value of the district.

Loss on collection

5.  The loss on collection of domestic rates for any district for any year shall be the aggregate of the following amounts—

(a) the total amount for the year of rates written off in respect of unspecified hereditaments or former unspecified hereditaments in the district including allowances made by way of discount under Articles 20 and 21 of the Order but not including allowances made by way of discount under Article 30 of the Order; and

(b) 3 per cent. of the total amount of rebates afforded in the year under the Social Security Administration (Northern Ireland) Act1992 in respect of unspecified hereditaments or former unspecified hereditaments in the district,

less any amount falling under sub-paragraph (a) or (b) for an earlier year found during the year to be recoverable.