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Business Improvement Districts Act (Northern Ireland) 2013
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Liability and accounting for BID levy
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13.—(1) BID proposals must specify the description of eligible ratepayers in the business improvement district who are to be liable for BID levy for a chargeable period.
(2) An eligible ratepayer is to pay a levy for a chargeable period if that ratepayer falls within that description at any time within the period.
(3) The amount of an eligible ratepayer’s liability for BID levy for any chargeable period is to be determined in accordance with the BID arrangements.
(4) Any amount of BID levy for which an eligible ratepayer is liable is to be paid to the district council which made the arrangements.
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