Explanatory Memorandum to Rates (Amendment) (Northern Ireland) Order 2006

1. Introduction

2. Background and Policy Objectives

3. Consultation and Options Considered

4. Main Elements of the Order

5. Commentary on Articles

   1. Part Ii – General

      1. Article 3: Regional rate and district rate

      2. Article 4: Police purposes part of the regional rate

      3. Article 5: Rateable values

      4. Article 6: Liability to be rated according to rateable values

      5. Article 7: Liability to be rated in respect of hereditaments owned by the Housing Executive

      6. Article 8: Basis of valuation

      7. Article 9: Right to pay rates by instalments

      8. Article 10: Agreement for deferred payment of rates on dwellings

   2. Part Iii – Valuation Lists

      1. Article 11: General provisions as to valuation lists

      2. Article 12: New valuation lists

      3. Article 13: Access to valuation lists

   3. Part Iv – Reliefs and Exemptions Etc.

      1. Article 14: Rate relief scheme

      2. Article 15: Persons under 18 and persons in education and training or leaving care

      3. Article 16: “Disability”

      4. Article 17: Rate rebates for certain hereditaments with special facilities for persons with disabilities

      5. Article 18: Transitional rate relief

      6. Article 19: Extension of exemption relating to sale of goods donated to a charity

      7. Article 20: Extension of charitable exemption for clergy residences

      8. Article 21:  Power to prescribe exemption where hereditament has both a capital value and a net annual value

      9. Article 22: Power to remove exemption for unoccupied dwelling-houses,

      10. Article 23: Power to prescribe reduction in amount payable

      11. Article 24: Reduction of rates on former agricultural land,

      12. Article 25: Exemption for automatic telling machines in rural areas

      13. Article 26: Power to remove exemption for private dwellings from completion notices

      14. Article 27: Power to extend exemption from completion notices

      15. Article 28: Abolition of reduction of regional rate on dwellings

   4. Part V – Applications and Appeals

      1. Article 29 and Schedule 1: The Northern Ireland Valuation Tribunal

      2. Article 33: Appeals from the Commissioner

   5. Part Vi – Miscellaneous and Supplementary

      1. Article 35: Rating of owners instead of occupiers in certain cases

      2. Article 36: Power to require information about occupiers of hereditaments in capital value list,

      3. Article 37: Power to require information for valuation list purposes

      4. Article 38: Powers of entry

6. Commencement