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The Rates (Social Sector Value) (Amendment) Regulations (Northern Ireland) 2025

Type Ni-Statutory-Rule
Publication 2025-03-07
Last updated 2025-04-01
State In force
Jurisdiction Northern Ireland
Department Government Printer for Northern Ireland
Source legislation.gov.uk
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Made: 7th March 2025

Coming into operation-: 1st April 2025

The Department of Finance[^f00001] makes the following Regulations in exercise of the powers conferred by Article 23A of the Rates (Northern Ireland) Order 1977[^f00002].

Citation and commencement

1

These Regulations may be cited as the Rates (Social Sector Value) (Amendment) Regulations (Northern Ireland) 2025 and shall come into operation on 1st April 2025.

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

2

For Schedule 1 to the Rates (Social Sector Value) Regulations (Northern Ireland) 2007[^f00003] there shall be substituted the Schedule 1 set out in the Schedule to these Regulations.

Revocation

3

The Rates (Social Sector Value) (Amendment) Regulations (Northern Ireland) 2022[^f00004] are revoked.

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 7th March 2025

Andrew McAvoy — 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 a housing association having changed its 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. 2022 No. 125

[^f00004]: S.R. 2022 No. 125

Editorial notes

[^key-802f2a872c744575615b1fa70045f1ca]: Reg. 1 in operation at 1.4.2025, see reg. 1

[^key-6962465e8fa4768319d4f5f4d8068009]: Reg. 2 in operation at 1.4.2025, see reg. 1

[^key-20957986b360619a408ce281b4c6be4b]: Reg. 3 in operation at 1.4.2025, see reg. 1

[^key-9f44571fbd1518655ffdf9a4b98bb7c1]: Sch. in operation at 1.4.2025, see reg. 1

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