The Rates Regulations (Northern Ireland) 2007

Regulations 5 and 6

SCHEDULE 1 DETERMINATION OF THE PRODUCT OF A CAPITAL VALUE RATE OF ONE PENNY IN THE POUND

Interpretation

1.  In this Schedule the definition of “capital value rate” in regulation 1 shall be construed as meaning, except in paragraph 4, capital value regional rate and capital value district rate and, in that paragraph capital value regional rate and capital value district rates.

Manner of determination

2.  The product of a capital value rate of one penny in the pound in any district for any year shall be determined by deducting from the gross rate income from each hereditament or part of a hereditament in the capital value list in the district the cost of collection and the loss on collection attributable to those hereditaments or part hereditaments and dividing the remainder by the total of the pence in the pound of the capital value rates made for the year.

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.

Cost of collection

4.—(1) For the purpose of this paragraph and paragraph 4 of Schedule 2—

(a) the total cost of collection for any district for any year shall be the proper proportion of the total cost of collection for that year for the whole of Northern Ireland;

(b) the total cost of collection for any district shall be determined by ascertaining the net cost of levying rates during the year including such proportion as the Department considers appropriate of—

(i) expenses attributable in part to the matters aforesaid and in part to other matters; and

(ii) expenses incurred by way of superannuation and of compensation for loss of office or loss of diminution of emoluments,

but not including any allowances made to owners under Articles 20 or 21;

(c) the proper proportion for any district of the total cost of collection for any year is the proportion which the total rateable NAV of hereditaments or any parts of any hereditaments in the NAV list and the total rateable capital value of hereditaments or any parts of any hereditaments in the capital value list in the district bears to the total rateable NAV of hereditaments or any parts of any hereditaments in the NAV list and the total rateable capital value of hereditaments or any parts of any hereditaments in the capital value list in Northern Ireland; and

(d) in making any apportionment of costs, whether between districts or between hereditaments or any parts of any hereditaments in the capital value list and hereditaments or any parts of any hereditaments in the NAV list in a district, the Department may take into account, as it considers appropriate, the changes which occurred as a result of the coming into effect of the Rates (Capital Values, etc.) (Northern Ireland) Order 2006(1) and the Rates (Amendment) (Northern Ireland) Order 2006(2).

(2) For the purpose of this paragraph, when the cost of collection for any district has been ascertained the cost of collection of capital value rates for the district shall be determined in accordance with sub-paragraphs (3) and (4).

(3) The cost of collection of capital value rates for any district for any year shall be the proper proportion of the total cost of collection for that year of rates for the district.

(4) The proper proportion of the total cost of collection for any year is the proportion which the aggregate rateable capital values of hereditaments or any parts of any hereditaments in the capital value list in the district bears to the total rateable NAV of hereditaments or any parts of any hereditaments in the NAV list and the total rateable capital value of hereditaments or any parts of any hereditaments in the capital value list.

Loss on collection

5.  The loss on collection of capital value 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 capital value list in the district; 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 in the district,

including allowances made by way of discount under Articles 20 and 21 of the 1977 Order but not including allowances made by way of discount under Article 30 of the 1977 Order; and

(b) 3 per cent. of the total amount of rebates afforded in the year under the Social Security Administration (Northern Ireland) Act 1992 in respect of hereditaments or any parts of any hereditaments in the capital value list or 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,

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

Regulations 5 and 6

SCHEDULE 2 DETERMINATION OF THE PRODUCT OF A NAV RATE OF ONE PENNY IN THE POUND

Interpretation

1.  In this Schedule the definition of “NAV rate” in regulation 1 shall be construed as meaning, except in paragraph 4, NAV regional rate and NAV district rate and, in that paragraph, NAV regional rate and NAV district rates.

Manner of determination

2.  The product of a NAV rate of one penny in the pound in any district for any year shall be determined by deducting from the gross rate income from each hereditament or any part of any hereditament in the NAV list in the district the cost of collection and the loss on collection attributable to those hereditaments or any part hereditaments and dividing the remainder by the total of the pence in the pound of the NAV rates made for that year.

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 NAV of each hereditament or any part of any hereditament in the NAV 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 less the total amount of any reliefs granted in respect of hereditaments under Article 31 of the 1977 Order; and

(b) the total of amounts by way of rates for an earlier year found during the year to be recoverable under Article 13 of the 1977 Order 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 the valuation list prior to 1st April 2007.

Cost of collection

4.—(1) When in accordance with paragraph 4(1) of Schedule 1, the cost of collection for any district has been ascertained, the cost of collection of NAV rates for the district shall be determined in accordance with sub-paragraphs (2) and (3).

(2) The cost of collection of NAV rates for a district for any year shall be the proper proportion of the total cost of collection for that year of rates for the district.

(3) The proper proportion of the total cost of collection for any year is the proportion which the aggregate rateable NAV of hereditaments or any parts of any hereditaments in the NAV list in the district bears to the rateable NAV of hereditaments or any parts of any hereditaments in the NAV list and the total rateable capital value of hereditaments or any parts of any hereditaments in the capital value list of the district.

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.

(1)

S.I. 2006/611 (N.I. 4)

(2)

S.I. 2006/2954 (N.I. 18)