Rates (Amendment) Act (Northern Ireland) 2009 Explanatory Notes

1. Introduction

2. Background and Policy Objectives

3. Consultation

4. Options Considered

5. Overview

6. Commentary on Sections

   1. Section 1: Temporary reduction of rates for specified hereditaments

   2. Section 2: Zero-carbon or low-carbon homes

   3. Section 3: Energy efficiency

   4. Section 4: Exemption for industrial hereditaments

   5. Section 5: Agreements for deferred payment of rates on dwellings

   6. Section 6: Extension of liability for unoccupied hereditaments to dwelling-houses, etc.

   7. Section 7: Capital value of hereditaments: change of state of property to be disregarded

   8. Section 8: Repeal of exception from general valuation reference date and other special provisions

   9. Section 9: Sharing of social security information

   10. Section 10: Unauthorised disclosure of information relating to particular persons

   11. Section 11: Provisions relating to sharing of social security information extended to Department

   12. Section 12: Power to alter existing agreements under Article 21 of the principal Order

   13. Section 13: Certain regulations under Article 23A of the principal Order to be subject to negative resolution instead of affirmative resolution

   14. Section 14: Removal of exclusion of private dwellings from deemed completion days for new buildings

   15. Section 15: Temporary power to make grants to councils relating to maximum or minimum capital value changes

   16. Section 16: Interpretation

   17. Section 17: Minor and consequential amendments

   18. Section 18: Repeals

   19. Section 19: Commencement

   20. Section 20: Short Title

7. Hansard Reports