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The Rates Regulations (Northern Ireland) 2007
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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 capital value of each hereditament or any part of any hereditament appearing in the capital value list in the district shown in the record kept by the Department of rates payable for that year, the gross liability of the hereditaments or any parts of any hereditaments to rates for the year; and
(b)the total amounts by way of rates for an earlier year found during the year to be recoverable under Article 13 in respect of—
(i)hereditaments or any parts of any hereditaments in the capital value list; or
(ii)hereditaments or any parts of any hereditaments used for private dwelling, private storage or private garages that were included in a valuation list prior to 1st April 2007.
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