PART IIRATING

Making and levying of rates

Making of ratesC1C27

1

A regional rate shall be made by an order of the Department which shall be subject to affirmative resolution.

2

A district rate shall be made by a resolution of the district council.

3

An order or resolution making a rate shall specify the amount in the pound at which the rate is to be levied.

4

Before making an order makingF1 a regional rate for any year, the Department shall take into consideration estimates of the amounts required to be raised by means of district rates for that year.

5

A rate shall be treated as duly made notwithstanding that the order or resolution making the rate—

a

is made without reference to individual hereditaments;

b

does not take account of any exemption or relief in respect of rating conferred in relation to hereditaments of any description or particular hereditaments;

c

is made, or in the case of an order comes into operation, after the beginning of the year for which the rate is made.