The Rates Regulations (Northern Ireland) 2007

Regulations 5 and 6

SCHEDULE 1 N.I. DETERMINATION OF THE PRODUCT OF A CAPITAL VALUE RATE OF ONE PENNY IN THE POUND

Interpretation N.I.

1.  In this Schedule the definition of “capital value rate” in regulation 1 shall be construed as meaning, except in paragraph 4, capital value regional rate and capital value district rate and, in that paragraph capital value regional rate and capital value district rates.

Commencement Information

I1 Sch. 1 para. 1 in operation at 27.2.2007, see reg. 1(1)

Manner of determination N.I.

2.  The product of a capital value rate of one penny in the pound in any district for any year shall be determined by deducting from the gross rate income from each hereditament or part of a hereditament in the capital value list in the district the cost of collection and the loss on collection attributable to those hereditaments or part hereditaments and dividing the remainder by the total of the pence in the pound of the capital value rates made for the year.

Commencement Information

I2 Sch. 1 para. 2 in operation at 27.2.2007, see reg. 1(1)

Gross rate income N.I.

3.  In this Schedule the gross rate income for any district for any year shall be ascertained by adding together the following amounts—

(a) the total amounts produced by calculating, from the rateable capital value of each hereditament or any part of any hereditament appearing in the capital value list in the district shown in the record kept by the Department of rates payable for that year, the gross liability of the hereditaments or any parts of any hereditaments to rates for the year; and

(b) the total amounts by way of rates for an earlier year found during the year to be recoverable under Article 13 in respect of—

(i) hereditaments or any parts of any hereditaments in the capital value list; or

(ii) hereditaments or any parts of any hereditaments used for private dwelling, private storage or private garages that were included in a valuation list prior to 1st April 2007.

Commencement Information

I3 Sch. 1 para. 3 in operation at 27.2.2007, see reg. 1(1)

Cost of collection N.I.

4.—(1) For the purpose of this paragraph and paragraph 4 of Schedule 2—

(a) the total cost of collection for any district for any year shall be the proper proportion of the total cost of collection for that year for the whole of Northern Ireland;

(b) the total cost of collection for any district shall be determined by ascertaining the net cost of levying rates during the year including such proportion as the Department considers appropriate of—

(i) expenses attributable in part to the matters aforesaid and in part to other matters; and

(ii) expenses incurred by way of superannuation and of compensation for loss of office or loss of diminution of emoluments,

but not including any allowances made to owners under Articles 20 or 21;

(c) the proper proportion for any district of the total cost of collection for any year is the proportion which the total rateable NAV of hereditaments or any parts of any hereditaments in the NAV list and the total rateable capital value of hereditaments or any parts of any hereditaments in the capital value list in the district bears to the total rateable NAV of hereditaments or any parts of any hereditaments in the NAV list and the total rateable capital value of hereditaments or any parts of any hereditaments in the capital value list in Northern Ireland; and

(d) in making any apportionment of costs, whether between districts or between hereditaments or any parts of any hereditaments in the capital value list and hereditaments or any parts of any hereditaments in the NAV list in a district, the Department may take into account, as it considers appropriate, the changes which occurred as a result of the coming into effect of the Rates (Capital Values, etc.) (Northern Ireland) Order 2006(1) and the Rates (Amendment) (Northern Ireland) Order 2006(2).

(2) For the purpose of this paragraph, when the cost of collection for any district has been ascertained the cost of collection of capital value rates for the district shall be determined in accordance with sub-paragraphs (3) and (4).

(3) The cost of collection of capital value rates for any district for any year shall be the proper proportion of the total cost of collection for that year of rates for the district.

(4) The proper proportion of the total cost of collection for any year is the proportion which the aggregate rateable capital values of hereditaments or any parts of any hereditaments in the capital value list in the district bears to the total rateable NAV of hereditaments or any parts of any hereditaments in the NAV list and the total rateable capital value of hereditaments or any parts of any hereditaments in the capital value list.

Commencement Information

I4 Sch. 1 para. 4 in operation at 27.2.2007, see reg. 1(1)

Loss on collection N.I.

[F1 5.— (1) Subject to sub-paragraph (2), the loss on collection of capital value rates for any district for any year shall be the total amount for the year of rates written off in respect of—

(a) hereditaments or any parts of hereditaments in the capital value list in the district; or

(b) private garages, private storage premises or hereditaments or any parts of hereditaments used for the purposes of a private dwelling included in a valuation list before 1st April 2007 and which were in the district,

less any such amount for an earlier year found during the year to be recoverable and any other amount falling within this paragraph as it had effect immediately before the coming into operation of the Rates (Amendment) Regulations (Northern Ireland) 2009 and found during the year to be recoverable.

(2) The total amount for the year of rates written off mentioned in sub-paragraph (1) shall, subject to sub-paragraph (3), include any allowance made under Article 20 or 21 of the 1977 Order but not any allowance made under Article 30 of that Order.

[F2 (3) In respect of the years ending on 31st March 2009, 31st March 2010 and 31st March 2011 the total amount of rates written off mentioned in sub-paragraph (1) shall be calculated as if any allowance made under Article 21 of the 1977 Order in respect of any hereditament owned by the Northern Ireland Housing Executive was 10 per cent.]]

Textual Amendments

F1 Sch. 1 para. 5 substituted (31.3.2009) by The Rates (Amendment) Regulations (Northern Ireland) 2009 (S.R. 2009/58), regs. 1, 3

F2 Words in Sch. 1 para. 5(3) substituted (31.3.2010) by The Rates (Amendment) Regulations (Northern Ireland) 2010 (S.R. 2010/18), regs. 1, 3

(1)

S.I. 2006/611 (N.I. 4)

(2)

S.I. 2006/2954 (N.I. 18)