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The Rates (Social Sector Value) Regulations (Northern Ireland) 2007

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Changes over time for: The Rates (Social Sector Value) Regulations (Northern Ireland) 2007 (without Schedules)

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Citation and commencementN.I.

1.  These Regulations may be cited as the Rates (Social Sector Value) Regulations (Northern Ireland) 2007 and shall come into operation on 1st April 2007.

Commencement Information

I1Reg. 1 in operation at 1.4.2007, see reg. 1

InterpretationN.I.

2.  In these Regulations—

“the 1977 Order” means the Rates (Northern Ireland) Order 1977;

“the 2006 Order” means the Rates (Amendment) (Northern Ireland) Order 2006(1);

“employee” means a person employed under a contract of service;

“hostel” has the meaning assigned to it by Article 2(2) of the Housing (Northern Ireland) Order 1981(2).

Commencement Information

I2Reg. 2 in operation at 1.4.2007, see reg. 1

Liability to be rated in respect of a hereditament in the social sectorN.I.

3.  Subject to Article 23A(2) of the 1977 Order, a person shall be chargeable to rates in respect of a hereditament in the social sector as if its rateable capital value were such figure as may be determined by the Department (its “social sector value”).

Commencement Information

I3Reg. 3 in operation at 1.4.2007, see reg. 1

Prescribed registered housing associationsN.I.

4.  The registered housing associations listed in Schedule 1 are prescribed for the purposes of paragraph (a) of the definition of “hereditament in the social sector” in Article 23A(3) of the 1977 Order.

Commencement Information

I4Reg. 4 in operation at 1.4.2007, see reg. 1

Hereditaments which are not in the social sectorN.I.

5.  The hereditaments listed in Schedule 2 are hereditaments of a prescribed description for the purposes of paragraph (b) of the definition of “hereditament in the social sector” in Article 23A(3) of the 1977 Order.

Commencement Information

I5Reg. 5 in operation at 1.4.2007, see reg. 1

ReferencesN.I.

6.  In relation to a hereditament in the social sector—

(a)the references to rateable capital value in Articles 9(5)(b)(3), 30(2)(b)(4) and 31A(10)(5) of the 1977 Order shall be construed as references to social sector value;

(b)the reference to rateable values in Article 16(1)(a)(6) of the 1977 Order, in so far as it includes a reference to rateable capital value, shall be construed as a reference to social sector value.

Commencement Information

I6Reg. 6 in operation at 1.4.2007, see reg. 1

Departures from valuation list and refundsN.I.

7.  Articles 10(7) and 15(1)(b)(8) of the 1977 Order shall have effect subject to these Regulations.

Commencement Information

I7Reg. 7 in operation at 1.4.2007, see reg. 1

Sealed with the Official Seal of the Department of Finance and Personnel on 14th February 2007

Legal seal

Brian McClure

A senior officer of the Department of Finance and Personnel

Yn ôl i’r brig

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