Non-Domestic Rating (Completion Notices) (Financial Adjustments) Regulations (Northern Ireland) 2004

Statutory Rules of Northern Ireland

2004 No. 309

RATES

Non-Domestic Rating (Completion Notices) (Financial Adjustments) Regulations (Northern Ireland) 2004

Made

26th July 2004

Coming into operation

20th August 2004

The Department of Finance and Personnel(1), in exercise of the powers conferred on it by Article 25B(1) of, and paragraph 10 of Schedule 8B to, the Rates (Northern Ireland) Order 1977(2) and of every other power enabling it in that behalf, hereby makes the following Regulations:

Citation and commencement

1.  These Regulations may be cited as the Non-Domestic Rating (Completion Notices) (Financial Adjustments) Regulations (Northern Ireland) 2004 and shall come into operation on 20th August 2004.

Financial adjustments

2.—(1) Where, in any case to which paragraph 10(1) of Schedule 8B to the Rates (Northern Ireland) Order 1977 applies,

(a) the day stated in the completion notice is not actually determined as the completion day for the building to which the notice relates; and

(b) the amount claimed in the demand note from the person chargeable in respect of the hereditament in question is different from the amount that would have been claimed if the actual completion day had been used in levying the rate

then a financial adjustment shall be made in accordance with the following provisions.

(2) Where an amount has been paid on account of the rate by the person chargeable that would not have been payable if the actual completion day was used in assessing the amount claimed in the demand note, that amount shall be repaid or allowed.

(3) Where the amount so claimed in the demand note is less than the amount that would have been claimed as due on account of the rate from the person chargeable if the actual completion day had been used in assessing the amount, then the difference, insofar as it remains due, shall be recoverable from that person as arrears of rate.

Sealed with the Official Seal of the Department of Finance and Personnel on 26th July 2004.

L.S.

Brian McClure

A senior officer of the

Department of Finance and Personnel

Explanatory Note

(This note is not part of the Regulations.)

The Rates (Northern Ireland) Order 1977 (“the 1977 Order”) was amended with effect from 1st April 2004 to provide for the introduction of vacant rating on certain classes of unoccupied non-domestic property.

The 1977 Order was also amended to provide for a procedure by which the day on which certain buildings were deemed to become unoccupied for the purpose of the vacant rate was determined. This procedure allows for the day to be determined by a completion notice issued by the Department. An appeal against that completion notice may result in the stated completion day being changed.

Pending such an appeal, however, the vacant rate may be levied on the basis of the completion day as it is set out in the original completion notice. These regulations make provision for a financial adjustment in any case where the day stated in the completion notice is subsequently changed as the result of an appeal. Where, in such a case too much has been paid, then the difference is to be repaid or allowed and if too little has been paid, then it becomes recoverable as arrears of rate.

The impact on business of the Rates (Amendment) (Northern Ireland) Order 2004 is detailed in the Regulatory Impact Assessment, a copy which may be obtained, free of charge, from Rating Policy Division, Rathgael House, Balloo Road, Bangor BT19 7NA.

(1)

Formerly the Department of Finance and Personnel. See S.I. 1982/338 (N.I. 6) Article 3

(2)

S.I. 1977/2157 (N.I. 28); Article 25B and Schedule 8B is inserted by Article 5 of the Rates (Amendment) (Northern Ireland) Order 2004 (S.I. 2004/703 (N.I. 4)) which is commenced from 1st April 2004 by Article 2 of the Rates (Amendment) (2004 Order) (Commencement) Order (Northern Ireland) 2004 (S.R. 2004 No. 147 (C. 6))