The Rates (Coronavirus: Making of District Rates) Regulations (Northern Ireland) 2021

N.I.

Statutory Rules of Northern Ireland

2021 No. 21

Rates

The Rates (Coronavirus: Making of District Rates) Regulations (Northern Ireland) 2021

Made

3rd February 2021

Coming into operation

5th February 2021

The Department of Finance(1) makes the following Regulations in exercise of the powers conferred by Article 8 of the Rates (Northern Ireland) Order 1977(2).

Citation and commencementN.I.

1.  These Regulations may be cited as the Rates (Coronavirus: Making of District Rates) Regulations (Northern Ireland) 2021 and comes into operation on 5th February 2021.

Commencement Information

I1Reg. 1 in operation at 5.2.2021, see reg. 1

Amendment of the Rates Regulations (Northern Ireland) 2007N.I.

2.  In regulation 2(1) of the Rates Regulations (Northern Ireland) 2007(3), for “15th February” substitute “1st March”.

Commencement Information

I2Reg. 2 in operation at 5.2.2021, see reg. 1

Sealed with the Official Seal of the Department of Finance on 3rd February 2021

Legal seal

Alan Brontë

A senior officer of the Department of Finance

EXPLANATORY NOTE

(This note is not part of these Regulations)

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

The change is made in order to allow district councils more time to address financial planning considerations arising from the Covid-19 pandemic.

Article 1 provides for citation and commencement.

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

(1)

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.))

(2)

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)).