2022 No. 13
Rates

The Rates (Amendment) Regulations (Northern Ireland) 2022

Made
Coming into operation
The Department of Finance1 makes the following Regulations in exercise of the powers conferred by Article 8 of the Rates (Northern Ireland) Order 19772.

Citation and commencement1.

These Regulations may be cited as the Rates (Amendment) Regulations (Northern Ireland) 2022 and comes into operation on 1st February 2022.

Amendment of the Rates Regulations (Northern Ireland) 20072.

In regulation 2(1) of the Rates Regulations (Northern Ireland) 20073, for “1st March” substitute “15th February”.

Revocation3.

The Rates (Coronavirus: Making of District Rates) Regulations (Northern Ireland) 20214 are revoked.

Sealed with the Official Seal of the Department of Finance on 21st January 2022

Sharon Magee
A senior officer of the Department of Finance
EXPLANATORY NOTE
(This note is not part of these Regulations)

These Regulations restore the date by which a district council must make their district rate for a forthcoming rating year from 1st March to 15th February.

The change is made following a temporary adjustment during the height of the Covid-19 pandemic in order to allow district councils more time to address financial planning considerations.

Article 1 provides for citation and commencement.

Article 2 makes an amendment to the Rates Regulations (Northern Ireland) 2007 to restore the date by which a district council must make the district rates from 1st March back to 15th February.