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

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.