Rates Regulations (Northern Ireland) 2000

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.