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The Rates Regulations (Northern Ireland) 2007

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This is the original version (as it was originally made).

Loss on collection

5.  The loss on collection of NAV rates for any district for any year shall be the aggregate of the following amounts—

(a)the total amount for the year of rates written off in respect of—

(i)hereditaments or any parts of any hereditaments in the NAV list; or

(ii)hereditaments or any parts of any hereditaments not used for private dwelling, private storage or private garages that may have appeared in a valuation list prior to 1st April 2007 in the district,

including allowances made by way of discount under Articles 20 and 21 of the 1977 Order; and

(b)a sum equal to 25 per cent. of the total amount by which the liability of persons to pay rates for the year in respect of—

(i)hereditaments or any parts of any hereditaments in the NAV list; or

(ii)hereditaments or any parts of any hereditaments not used for private dwelling, private storage or private garages that were included in a valuation list prior to 1st April 2007 in the district,

was reduced or remitted in accordance with the Regulations made under Article 33B of the 1977 Order,

less any amount falling under sub-paragraphs (a) or (b) for an earlier year found during the year to be recoverable.

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