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(This note is not part of the Regulations)
These Regulations provide, subject to exceptions, for a person to be chargeable to rates in respect of a domestic property owned by the Northern Ireland Housing Executive (“NIHE”) or a housing association listed in Schedule 1 to the Regulations, on the basis of a social sector value rather than on the basis of the property’s rateable capital value (regulation 3). In determining a social sector value, the Department of Finance and Personnel (“the Department”) is under a duty, by virtue of Article 23A(2) of the Rates (Northern Ireland) Order 1977 (“the 1977 Order”), to ensure that the amount of rates chargeable is such proportion of any rent payable in respect of the property as the Department considers appropriate.
Regulation 4 and Schedule 1 list the housing associations whose properties are within the scope of the Regulations.
Regulation 5 and Schedule 2 list the classes of NIHE and housing association property to which the Regulations do not apply.
Regulation 6 provides, in the case of a property to which the Regulations apply, that certain references in the 1977 Order to rateable capital value are to be construed as references to social sector value.
Regulation 7 provides that certain provisions of the 1977 Order are to have effect subject to these Regulations.
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