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The Rates (Owners Allowances) Order (Northern Ireland) 2015
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- 2015 No. 46
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Citation and commencement
1. This Order may be cited as the Rates (Owners Allowances) Order (Northern Ireland) 2015 and shall come into operation on 1st April 2015.
Amendment of Article 20 of the Rates (Northern Ireland) Order 1977
2.—(1) Subject to paragraph (2), in Article 20(4) of the Rates (Northern Ireland) Order 1977(1) (rating of owners instead of occupiers in certain cases) for “7½ per cent.” there shall be substituted “10 per cent.”.
(2) Paragraph (1) shall not apply in respect of a rate made for a year ending before 1st April 2015.
Amendment of Article 21 of the Rates (Northern Ireland) Order 1977
3. In Article 21(1) of the Rates (Northern Ireland) Order 1977(2) (payment of rates by owners by agreement) for “12.5 per cent.” there shall be substituted “10 per cent.”.
Amendment of certain existing agreements
4.—(1) The Department of Finance and Personnel hereby directs that for any percentage specified in a qualifying existing agreement there shall be substituted 10 per cent.
(2) In this Article—
“housing association” has the meaning assigned to it by Article 3 of the Housing (Northern Ireland) Order 1992(3); and
“qualifying existing agreement” means an existing agreement in respect of a hereditament owned by a person other than a housing association or the Northern Ireland Housing Executive.
Revocation
5. Article 2(1) and (2)(b) of the Rates (Payments by Owners by Agreement) (Amendment) Order (Northern Ireland) 2011(4) is revoked.
Sealed with the Official Seal of the Department of Finance and Personnel on 10th February 2015
(L.S.)
Brian McClure
A senior officer of the Department of Finance and Personnel
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