2021 No. 21

Rates

The Rates (Coronavirus: Making of District Rates) Regulations (Northern Ireland) 2021
Made
3rd February 2021
Coming into operation
5th February 2021
The Department of Finance makes the following Regulations in exercise of the powers conferred by Article 8 of the Rates (Northern Ireland) Order 1977 .

Citation and commencement
1
These Regulations may be cited as the Rates (Coronavirus: Making of District Rates) Regulations (Northern Ireland) 2021 and comes into operation on 5th February 2021.

Amendment of the Rates Regulations (Northern Ireland) 2007
2
In regulation 2(1) of the Rates Regulations (Northern Ireland) 2007 , for “15th February” substitute “1st March”.
Sealed with the Official Seal of the Department of Finance on 3rd February 2021
Alan Brontë
A senior officer of the Department of Finance

EXPLANATORY NOTE
(This note is not part of these Regulations)
These Regulations amend the date by which a district council must make their district rate for a forthcoming rating year from 15th February to 1st March.
The change is made in order to allow district councils more time to address financial planning considerations arising from the Covid-19 pandemic.
Article 1 provides for citation and commencement.
Article 2 makes an amendment to the Rates Regulations (Northern Ireland) 2007 to amend the date by which a district council must make the district rates from 15th February to 1st March.
The Department of Finance and Personnel was renamed the Department of Finance by section 1(4) of, and Schedule 1 to, the Departments Act (Northern Ireland) 2016 (c.5 (N.I.))
S.I. 1977/2157 (N.I. 28); Article 61(2B) was inserted by paragraph 38(4) of Schedule 2 to the Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)).
S.R. 2007 No. 61 as amended by S.R. 2009 No. 58 and S.R. 2010 No. 18.