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This is the original version (as it was originally made). Northern Ireland Statutory Rules are not carried in their revised form on this site.
(This note is not part of the Regulations.)
A new valuation list comes into effect on 1st April 2003 for the purposes of Part III of the Rates (Northern Ireland) 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 to the general revaluation.
These Regulations are made under powers inserted in Article 6(3)(a) of the Rates (Northern Ireland) Order 1977 by the Rates (Amendment) (Northern Ireland) Order 1996. They prescribe the rules under which different rates may be made and levied in relation to domestic property on the one hand and any 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.
These Regulations revoke, with a saving, the Rates (Making and Levying of Different Rates) (No. 2) Regulations (Northern Ireland) 1997.
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