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The Rates (Making and Levying of Different Rates) Regulations (Northern Ireland) 2022

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This is the original version (as it was originally made).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) 2022 and shall come into operation on 1st February 2022.

Making and levying of different rates

2.  In respect of the year ending on 31st March 2023 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.  In making district rates in accordance with regulation 2, a district council shall take into consideration the formula laid out in the Schedule.

Revocation and savings

4.—(1) Subject to paragraphs (2) to (7), The Rates (Making and Levying of Different Rates) Regulations (Northern Ireland) 2021(1) (the 2021 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 ending 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 Rates (Making and Levying of Different Rates) Regulations (Northern Ireland) 2020(6) shall continue to apply in respect of the one year period ending on 31st March 2021.

(7) The 2021 Regulations shall continue to apply in respect of the one year period ending on 31st March 2022.

Sealed with the Official Seal of the Department of Finance on 26th January 2022.

(L.S.)

Sharon Magee

A senior officer of the Department of Finance

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