Search Legislation

Advanced Search

The Rates (Making and Levying of Different Rates) Regulations (Northern Ireland) 2015

Status:

This is the original version (as it was originally made).

Citation and commencement

1.  These Regulations may be cited as the Rates (Making and Levying of Different Rates) Regulations (Northern Ireland) 2015 and shall come into operation on 28th January 2015.

Making and levying of different rates

2.  In respect of the year ending on 31st March 2016 and each subsequent year, different regional and district rates may be made and levied on—

(a)the rateable net annual values of hereditaments; and

(b)the rateable capital values of hereditaments.

3.—(1) In respect of the year ending on 31st March 2016 and each subsequent year, a capital value district rate shall be made by a district council in accordance with the formula—

Where

A is the capital value district rate;

B is the net annual value district rate made by that council; and

C is the conversion factor for that council as set out in the Schedule.

(2) In this regulation—

“capital value district rate”, in relation to a district council, means a district rate made by that council on the rateable capital values of hereditaments in the district;

“net annual value district rate”, in relation to a district council, means a district rate made by that council on the rateable net annual values of hereditaments in the district.

Revocation and savings

4.—(1) Subject to paragraphs (2) to (4), the Rates (Making and Levying of Different Rates) Regulations (Northern Ireland) 2006(1) (“the 2006 Regulations”) are revoked.

(2) The Rates (Making and Levying of Different Rates) (No.2) Regulations (Northern Ireland) 1997(2) shall continue to apply in respect of the year ended on 31st March 2003 and earlier years.

(3) The Rates (Making and Levying of Different Rates) Regulations (Northern Ireland) 2002(3) shall continue to apply in respect of the four year period ending on 31st March 2007.

(4) The 2006 Regulations shall continue to apply in respect of the eight year period ending on 31st March 2015.

Sealed with the Official Seal of the Department of Finance and Personnel on 27th January 2015

Legal seal

Brian McClure

A senior officer of the Department of Finance and Personnel

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as made version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources