The Rates (Social Sector Value) (Amendment) Regulations (Northern Ireland) 2021

Made: 25th May 2021

Coming into operation: 30th June 2021

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Citation and commencement

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

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Revocation

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SCHEDULE — Schedule substituted for Schedule 1 to the Rates (Social Sector Value) Regulations (Northern Ireland) 2007

Signed

Sealed with the Official Seal of the Department of Finance on 25th May 2021.

Alan Brontë — A senior officer of the Department of Finance

Explanatory note

(This note is not part of the Regulations)

EXPLANATORY NOTE

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 certain housing associations having amalgamated, ceased to exist or changed their name.

Footnotes

[^f00001]: 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.)

[^f00002]: 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))

[^f00003]: S.R. 2007 No. 86 as amended by S.R. 2015 No. 82

[^f00004]: S.R. 2015 No. 82

Editorial notes

[^key-66859c128428985949c77b49ade71376]: Regulations revoked (11.4.2022) by The Rates (Social Sector Value) (Amendment) Regulations (Northern Ireland) 2022 (S.R. 2022/125), regs. 1, 3