Explanatory Note
(This note is not part of the Regulations.)
These Regulations make provision—
(a)prescribing the periods within which district rates must be made and notified to the Department of Finance and Personnel in any financial year;
(b)providing for the payments which are to be made to district councils by that Department on account of district rates; and
(c)providing for the manner in which the products of domestic and non-domestic rates are to be ascertained.
These Regulations revoke and replace the Rates Regulations (Northern Ireland) 1973 (and amendments of those Regulations) to take account of the fact that different rates are made and levied in relation to domestic property on the one hand and non-domestic property on the other.