2021 No. 119

Rates

The Rates (Exemption for Automatic Telling Machines in Rural Areas) Order (Northern Ireland) 2021

Affirmed by resolution of the Assembly on 14th June 2021

Made

Coming into operation in accordance with Article 1

The Department of Finance1 makes the following Order in exercise of the powers conferred by Article 42(1G) of the Rates (Northern Ireland) Order 19772.

Citation and commencementI11

This Order may be cited as the Rates (Exemption for Automatic Telling Machines in Rural Areas) Order (Northern Ireland) 2021 and comes into operation on the day after the day on which it is affirmed by resolution of the Assembly.

Annotations:
Commencement Information
I1

Art. 1 in operation at 15.6.2021, see art. 1

Definition of “relevant year”I22

For the purposes of the definition of “relevant year” in Article 42(1G) of the Rates (Northern Ireland) Order 1977 the Department of Finance specifies the later date of 1st April 2022.

Annotations:
Commencement Information
I2

Art. 2 in operation at 15.6.2021, see art. 1

RevocationI33

The Rates (Exemption for Automatic Telling Machines in Rural Areas) Order (Northern Ireland) 20203 is revoked.

Annotations:
Commencement Information
I3

Art. 3 in operation at 15.6.2021, see art. 1

Sealed with the Official Seal of the Department of Finance on 7th May 2021

(L.S.)Alan BrontëA senior officer of the Department of Finance
EXPLANATORY NOTE

(This note is not part of the Order)

Article 42(1F) and (1G) of the Rates (Northern Ireland) Order 1977 (“the 1977 Order”) provide that there shall be distinguished in the NAV list as wholly exempt from rates any automatic telling machine which is situated in a rural area during a relevant year ending before such date as is specified by an Order made by the Department of Finance. 1st April 2022 is specified by this Order.

This Order also revokes the Rates (Exemption for Automatic Telling Machines in Rural Areas) Order (Northern Ireland) 2020 which specified 1st April 2021 for the purposes of Article 42(1F) and (1G) of the 1977 Order.