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.