The Rates (Regional Rates) Order (Northern Ireland) 2013

Statutory Rules of Northern Ireland

2013 No. 16

Rates

The Rates (Regional Rates) Order (Northern Ireland) 2013

Made

31st January 2013

Affirmed by resolution of the Assembly on

25th February 2013

Coming into operation in accordance with Article 1

The Department of Finance and Personnel makes the following Order in exercise of the powers conferred by Article 7(1) and (3) of the Rates (Northern Ireland) Order 1977 as read with Article 7A of that Order(1).

In accordance with Article 7(4)(2) of that Order it has taken into consideration estimates of the amounts required to be raised by district rates.

Citation and commencement

1.  This Order may be cited as the Rates (Regional Rates) Order (Northern Ireland) 2013 and shall come into operation on the day after the day on which it is affirmed by resolution of the Assembly.

Application

2.  This Order shall apply in respect of the year ending on 31st March 2014.

Regional rates

3.—(1) The regional rate to be levied on the rateable net annual values of hereditaments shall be 33.02 pence in the pound.

(2) The regional rate to be levied on the rateable capital values of hereditaments shall be 0.3882 pence in the pound.

Additional regional rate in respect of large retail hereditaments

4.—(1) The additional regional rate to be levied on the rateable net annual value of every large retail hereditament shall be 8.75 pence in the pound.

(2) In paragraph (1), “large retail hereditament” has the same meaning as in Article 7A(3) of the Rates (Northern Ireland) Order 1977.

Sealed with the Official Seal of the Department of Finance and Personnel on 31st January 2013

(L.S.)

Brian McClure

A senior officer of the Department of Finance and Personnel

EXPLANATORY NOTE

(This note is not part of the Order)

This Order fixes the amount of the regional rates for the year ending 31st March 2014. It fixes 33.02 pence in the pound as the amount of the regional rate to be levied on the rateable net annual values of hereditaments (“non-domestic regional rate”) and 0.3882 pence in the pound as the amount of the regional rate to be levied on the rateable capital values of hereditaments (“domestic regional rate”). The non-domestic regional rate and the domestic regional rate are both increased by 2.7 per cent.

The Order also fixes 8.75 pence in the pound as the amount of the additional regional rate to be levied for the year ending 31st March 2014 on the rateable net annual value of every large retail hereditament. This rate is also increased in line with the 2.7 per cent. regional rate increase. “Large retail hereditament” is defined in Article 7A(3) of the Rates (Northern Ireland) Order 1977 (as inserted by section 1 of the Rates (Amendment) Act (Northern Ireland) 2012).

Hereditaments which are dwelling-houses, private garages and private storage premises have a rateable capital value. Hereditaments which are used partly for the purposes of a private dwelling have a rateable capital value and a rateable net annual value. All other hereditaments have a rateable net annual value.

(1)

S.I. 1977/2157 (N.I. 28); Article 7A was inserted by section 1 of the Rates (Amendment) Act (Northern Ireland) 2012 (c.1 (N.I.))

(2)

Article 7(4) was amended by Article 10 of, and paragraph 1 of Schedule 2,to the Rates (Amendment) (Northern Ireland) Order 1998 (S.I. 1998/3164 (N.I. 22))