http://www.legislation.gov.uk/nisr/2007/86/introductionThe Rates (Social Sector Value) Regulations (Northern Ireland) 2007Housing associationsenRATESStatute Law Database2025-09-11Expert Participation2025-04-01 These Regulations provide, subject to exceptions, for a person to be chargeable to rates in respect of a domestic property owned by the Northern Ireland Housing Executive (“NIHE”) or a housing association listed in Schedule 1 to the Regulations, on the basis of a social sector value rather than on the basis of the property’s rateable capital value (regulation 3). In determining a social sector value, the Department of Finance and Personnel (“the Department”) is under a duty, by virtue of Article 23A(2) of the Rates (Northern Ireland) Order 1977 (“the 1977 Order”), to ensure that the amount of rates chargeable is such proportion of any rent payable in respect of the property as the Department considers appropriate. 2007 No. 86Made14th February 2007Coming into operation1st April 2007To be laid before Parliament under paragraph 7(3) of the Schedule to the Northern Ireland Act 2000The Department of Finance and Personnel makes the following Regulations in exercise of powers conferred by Article 23A of the Rates (Northern Ireland) Order 1977: Formerly the Department of Finance; see S.I. 1982/338 (N.I. 6) Article 3 S.I.1977/2157 (N.I. 28); Article 23A was inserted by Article 7 of the Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)); see Article 2(2) of S.I. 1977/2157 (N.I. 28) for the definitions of “the Department”, “prescribed” and “regulations”; the definition of “regulations” was amended by Schedule 3 to the Departments (Northern Ireland) Order 1982, S.I. 1982/338 (N.I. 6) and by paragraph 2(10) of Schedule 2 to the Rates (Amendment) (Northern Ireland) Order 2006