http://www.legislation.gov.uk/nisr/2007/86/schedule/2/paragraph/1

The Rates (Social Sector Value) Regulations (Northern Ireland) 2007

Housing associations

en

RATES

Statute Law Database

2023-05-10

Expert Participation

2022-04-11

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.