http://www.legislation.gov.uk/nisr/2010/21/note/madeThe Rates (Social Sector Value) (Amendment) Regulations (Northern Ireland) 2010Housing associationsenGovernment Printer for Northern Ireland2017-10-31RATES The Rates (Social Sector Value) Regulations (Northern Ireland) 2007 (“the 2007 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 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. In determining a social sector value, the Department of Finance and Personnel is under a duty, by virtue of Article 23A(2) of the Rates (Northern Ireland) Order 1977, 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. EXPLANATORY NOTE (This note is not part of the Regulations)

The Rates (Social Sector Value) Regulations (Northern Ireland) 2007 (“the 2007 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 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. In determining a social sector value, the Department of Finance and Personnel is under a duty, by virtue of Article 23A(2) of the Rates (Northern Ireland) Order 1977, 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.

These Regulations substitute the list of housing associations in Schedule 1 to the 2007 Regulations in consequence of certain housing associations having amalgamated, ceased to exist or changed their name.