2022 No. 13

Rates

The Rates (Amendment) Regulations (Northern Ireland) 2022
Made
21st January 2022
Coming into operation
1st February 2022
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 (Amendment) Regulations (Northern Ireland) 2022 and comes into operation on 1st February 2022.

Amendment of the Rates Regulations (Northern Ireland) 2007
2
In regulation 2(1) of the Rates Regulations (Northern Ireland) 2007 , for “1st March” substitute “15th February”.

Revocation
3
The Rates (Coronavirus: Making of District Rates) Regulations (Northern Ireland) 2021 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.
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, S.R. 2010 No. 18. And S.R. 2021 No. 21
S.R. 2021 No. 21