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

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Statutory Rules of Northern Ireland

2015 No. 20

Rates

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

Made

27th January 2015

Coming into operation

28th January 2015

The Department of Finance and Personnel makes the following Regulations in exercise of the powers conferred by Article 6(6) of the Rates (Northern Ireland) Order 1977(1).

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(2) (“the 2006 Regulations”) are revoked.

(2) The Rates (Making and Levying of Different Rates) (No.2) Regulations (Northern Ireland) 1997(3) 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(4) 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

Regulation 3(1)

SCHEDULEConversion factors for district councils

District councilConversion factor
Antrim and Newtownabbey0.014356
Armagh, Banbridge and Craigavon0.016530
Belfast0.012142
Causeway Coast and Glens0.014576
Derry and Strabane0.015592
Fermanagh and Omagh0.016351
Lisburn and Castlereagh0.013398
Mid and East Antrim0.014299
Mid Ulster0.013283
Newry, Mourne and Down0.016059
North Down and Ards0.014198

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations, which are made in consequence of the reorganisation of local government and the revaluation of non-domestic premises, both of which will come into operation on 1st April 2015—

(a)enable different rates to be made and levied on the rateable net annual values of premises and the rateable capital values of premises (regulation 2);

(b)prescribe a formula whereby a capital value district rate made by a district council remains linked to the net annual value district rate made by that council (regulation 3); and

(c)revoke the Rates (Making and Levying of Different Rates) Regulations (Northern Ireland) 2006 with savings (regulation 4).

(1)

S.I. 1977/2157 (N.I.28); Article 6 was amended by Article 3 of the Rates (Amendment) (Northern Ireland) Order 1996 (S.I 1996/3162 (N.I. 25)) and Article 3 of the Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I.18))

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