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The Rates (Making and Levying of Different Rates) Regulations (Northern Ireland) 2021
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- 2021 No. 30
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Citation and commencement
1. These Regulations may be cited as the Rates (Making and Levying of Different Rates) Regulations (Northern Ireland) 2021 and shall come into operation on 11th February 2021.
Making and levying of different rates
2. In respect of the year ending on 31st March 2022 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.
Revocation and savings
3.—(1) Subject to paragraphs (2) to (6), the Rates (Making and Levying of Different Rates) Regulations (Northern Ireland) 2020(1) (“the 2020 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 Rates (Making and Levying of Different Rates) Regulations (Northern Ireland) 2006(4) shall continue to apply in respect of the eight year period ending on 31st March 2015.
(5) The Rates (Making and Levying of Different Rates) Regulations (Northern Ireland) 2015(5) shall continue to apply in respect of the five year period ending on 31st March 2020.
(6) The 2020 Regulations shall continue to apply in respect of the one year period ending on 31st March 2021.
Sealed with the Official Seal of the Department of Finance on 9th February 2021
Alan Brontë
A senior officer of the Department of Finance
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