- Latest available (Revised)
- Point in Time (11/12/2023)
- Original (As made)
Point in time view as at 11/12/2023.
There are currently no known outstanding effects for the The Rates (Localised Flooding) (Emergency Relief) Regulations (Northern Ireland) 2023.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
1. These Regulations may be cited as the Rates (Localised Flooding) (Emergency Relief) Regulations (Northern Ireland) 2023 and shall come into operation on 11th December 2023.
Commencement Information
I1Reg. 1 in operation at 11.12.2023, see reg. 1
2. In these Regulations—
“the 1977 Order” means the Rates (Northern Ireland) Order 1977;
“the 2010 Regulations” means the Rates (Small Business Hereditament Relief) Regulations (Northern Ireland) 2010(1);
“council” has the same meaning as in section 148 of the Local Government (Northern Ireland) Act 1972(2);
“excepted hereditament” means a hereditament which falls within a class of hereditament described in the Schedule;
“listed for the purposes of these Regulations” means listed by a council as a hereditament which was subjected to localised flooding between 29th October 2023 and 18th November 2023;
“Minister of the Crown” has the same meaning as in the Ministers of the Crown Act 1975(3);
“specified hereditament” means a hereditament—
which is, or would fall to be, shown in the NAV list from 27th October 2023;
the NAV of which does not exceed £600,000;
in respect of which there is a rates liability during the period between 29th October 2023 and 31st March 2024;
which has been listed for the purposes of these Regulations; and
which is not an excepted hereditament;
“specified year” means the year ending before the 1st April 2024; and
“statutory undertaker” means persons authorised or licenced by any statutory provision to carry on any railway, road transport, water transport, inland navigation or dock undertaking, or a gas undertaker, an electricity undertaker, a water undertaker or a sewerage undertaker.
Commencement Information
I2Reg. 2 in operation at 11.12.2023, see reg. 1
3. Subject to the condition in regulation 5, where liability for rates for a specified hereditament occurs on or after 29th October 2023 the amount which, apart from these Regulations, would be payable during a specified year shall be reduced by 100% in respect of the period between that liability commencing and–
(a)31st March 2024; or
(b)the date on which that liability ceases,
whichever is earlier.
Commencement Information
I3Reg. 3 in operation at 11.12.2023, see reg. 1
4. In any case where a hereditament has both a net annual value and a capital value, regulation 3 shall apply as if a reference to any amount payable on account of a rate on a specified hereditament is a reference to the net annual value of the hereditament.
Commencement Information
I4Reg. 4 in operation at 11.12.2023, see reg. 1
5. The condition referred to in regulation 3 is that where rates in respect of a specified hereditament are payable by the owner rather than the occupier, it must appear to the Department that a sum equal to the amount of any reduction under these Regulations will be applied for the benefit of that occupier.
Commencement Information
I5Reg. 5 in operation at 11.12.2023, see reg. 1
6. A reduction applicable to a specified hereditament by virtue of these Regulations is to be applied after any reduction applied to the hereditament by virtue of the 2010 Regulations.
Commencement Information
I6Reg. 6 in operation at 11.12.2023, see reg. 1
7. Any amount of rate relief determined in accordance with these Regulations which is subsequently found to have been paid–
(a)in error; or
(b)in excess of entitlement,
shall be recoverable by the Department as rates due and payable.
Commencement Information
I7Reg. 7 in operation at 11.12.2023, see reg. 1
Sealed with the Official Seal of the Department of Finance on 4th December 2023.
(L.S.)
Sharon Magee
A senior officer of the Department of Finance
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Rule and provides information about its policy objective and policy implications. They aim to make the Statutory Rule accessible to readers who are not legally qualified and accompany any Northern Ireland Statutory Rule or Draft Northern Ireland Statutory Rule laid before the UK Parliament during the suspension of the Northern Ireland Assembly.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: