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The Rates (Making and Levying of Different Rates) Regulations (Northern Ireland) 2006

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This is the original version (as it was originally made).

EXPLANATORY NOTE

(This note is not part of the Regulations)

From 1st April 2007 rates on dwelling-houses, private garages and private storage premises and the private dwelling part of premises used partly for that purpose (“domestic premises”) will be levied on the basis of rateable capital values. Rates on all other premises will be levied on the basis of rateable net annual values. These Regulations—

(a)enable different rates to be made and levied on the rateable net annual values of premises and the rateable capital values of premises (regulation 2);

(b)prescribe a formula whereby a capital value district rate made by a district council is linked to the net annual value district rate made by that council; the formula ensures that the division of the district rate burden between domestic premises and non-domestic premises, before the general grant from the Department of the Environment is taken into account, will not change as a result of the 2003 revaluation of non-domestic premises and as a result of the introduction of capital valuation for domestic premises (regulation 3); and

(c)revoke the Rates (Making and Levying of Different Rates) Regulations (Northern Ireland) 2002 with savings (regulation 4).

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