2021 No. 30

Rates

The Rates (Making and Levying of Different Rates) Regulations (Northern Ireland) 2021

Made

Coming into operation

The Department of Finance1 makes the following Regulations in exercise of the powers conferred by Article 6(6) of the Rates (Northern Ireland) Order 19772.

Citation and commencementI11

These Regulations may be cited as the Rates (Making and Levying of Different Rates) Regulations (Northern Ireland) 2021 and shall come into operation on 11th February 2021.

Annotations:
Commencement Information
I1

Reg. 1 in operation at 11.2.2021, see reg. 1

Making and levying of different ratesI22

In respect of the year ending on 31st March 2022 and each subsequent year, different regional and district rates may be made and levied on—

a

the rateable net annual values of hereditaments; and

b

the rateable capital values of hereditaments.

Annotations:
Commencement Information
I2

Reg. 2 in operation at 11.2.2021, see reg. 1

Revocation and savingsI33

1

Subject to paragraphs (2) to (6), the Rates (Making and Levying of Different Rates) Regulations (Northern Ireland) 20203 (“the 2020 Regulations”) are revoked.

2

The Rates (Making and Levying of Different Rates) (No.2) Regulations (Northern Ireland) 19974 shall continue to apply in respect of the year ended on 31st March 2003 and earlier years.

3

The Rates (Making and Levying of Different Rates) Regulations (Northern Ireland) 20025 shall continue to apply in respect of the four year period ending on 31st March 2007.

4

The Rates (Making and Levying of Different Rates) Regulations (Northern Ireland) 20066 shall continue to apply in respect of the eight year period ending on 31st March 2015.

5

The Rates (Making and Levying of Different Rates) Regulations (Northern Ireland) 20157 shall continue to apply in respect of the five year period ending on 31st March 2020.

6

The 2020 Regulations shall continue to apply in respect of the one year period ending on 31st March 2021.

Annotations:
Commencement Information
I3

Reg. 3 in operation at 11.2.2021, see reg. 1

Sealed with the Official Seal of the Department of Finance on 9th February 2021

seal_r00001Alan BrontëA senior officer of the Department of Finance
EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations are made in consequence of the Covid-19 pandemic and serve to provide district councils with increased flexibility in the setting of domestic and non-domestic district rates for the 2021/22 rating year.

The Regulations enable different rates to be made and levied on the rateable net annual values of premises and the rateable capital values of premises and revoke the Rates (Making and Levying of Different Rates) Regulations (Northern Ireland) 2020 with savings.