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There are currently no known outstanding effects for the The Rates (Making and Levying of Different Rates) Regulations (Northern Ireland) 2023.
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1. These Regulations may be cited as The Rates (Making and Levying of Different Rates) Regulations (Northern Ireland) 2023 and shall come into operation on 1st February 2023.
Commencement Information
I1Reg. 1 in operation at 1.2.2023, see reg. 1
2. In respect of the year ending on 31st March 2024 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.
Commencement Information
I2Reg. 2 in operation at 1.2.2023, see reg. 1
3. In making district rates in accordance with regulation 2, a district council shall take into consideration the formula laid out in the Schedule.
Commencement Information
I3Reg. 3 in operation at 1.2.2023, see reg. 1
4.—(1) Subject to paragraphs (2) to (8), The Rates (Making and Levying of Different Rates) Regulations (Northern Ireland) 2022(1) (“the 2022 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 Rates (Making and Levying of Different Rates) Regulations (Northern Ireland) 2021(7) shall continue to apply in respect of the year ending on 31st March 2022.
(8) The 2022 Regulations shall continue to apply in respect of the one year period ending on 31st March 2023.
Commencement Information
I4Reg. 4 in operation at 1.2.2023, see reg. 1
Sealed with the Official Seal of the Department of Finance on 5th January 2023.
(L.S.)
Sharon Magee
A senior officer of the Department of Finance
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