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Statutory Rules of Northern Ireland

2022 No. 125

Rates

The Rates (Social Sector Value) (Amendment) Regulations (Northern Ireland) 2022

Made

16th March 2022

Coming into operation

11th April 2022

The Department of Finance(1) makes the following Regulations in exercise of the powers conferred by Article 23A of the Rates (Northern Ireland) Order 1977(2).

Citation and commencementN.I.

1.  These Regulations may be cited as the Rates (Social Sector Value) (Amendment) Regulations (Northern Ireland) 2022 and shall come into operation on 11th April 2022.

Commencement Information

I1Reg. 1 in operation at 11.4.2022, see reg. 1

Amendment of the Rates (Social Sector Value) Regulations (Northern Ireland) 2007N.I.

2.  For Schedule 1 to the Rates (Social Sector Value) Regulations (Northern Ireland) 2007(3) there shall be substituted the Schedule 1 set out in the Schedule to these Regulations.

Commencement Information

I2Reg. 2 in operation at 11.4.2022, see reg. 1

RevocationN.I.

3.  The Rates (Social Sector Value) (Amendment) Regulations (Northern Ireland) 2021(4) are revoked.

Commencement Information

I3Reg. 3 in operation at 11.4.2022, see reg. 1

Sealed with the Official Seal of the Department of Finance on 16th March 2022

(L.S.)

Sharon Magee

A senior officer of the Department of Finance

Regulation 2

SCHEDULEN.I.Schedule substituted for Schedule 1 to the Rates (Social Sector Value) Regulations 2007

Commencement Information

I4Sch. in operation at 11.4.2022, see reg. 1

Regulation 4

SCHEDULE 1N.I.Prescribed Registered Housing Associations

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 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 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 a housing association having changed its name.

(1)

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.)

(2)

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))