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Rates Regulations (Northern Ireland) 2000
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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 specified 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 less the total amount of any reliefs granted in respect of such hereditaments under Article 31 of the Order; and
(b)the total of amounts by way of rates for an earlier year found during the year to be recoverable in respect of specified hereditaments or former specified hereditaments in the district under Article 13 of the Order.
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