8.—(1) Not later that the prescribed date in each year every district council shall make[F1 a] district rate for the next-following year.
(2) The duty imposed on a council by Article 6(1) to make a rate for each year shall not be affected by failure to make the rate by the prescribed date.
(3) A district rate made for any year—
(a)must be sufficient to provide for such part of the total estimated expenditure of the district council to be incurred during that year as is not to be met by other means; and
(b)may also include such additional amount as is, in the opinion of the district council, required—
(i)to cover expenditure previously incurred, or
(ii)to meet contingencies, or
(iii)to defray any expenditure which may fall to be defrayed before the date on which money to be received on account of the next subsequent district rate will first become available.
(4) When a district council makes a district rate it shall, within the prescribed period after the rate is made,—
(a)notify the Department in the prescribed manner of the amount in the pound of the rate; and
(b)publish notice of the rate in such manner as appears to the council to be suitable for bringing the rate to the notice of persons on whom the rate is to be levied.
Modifications etc. (not altering text)
C1Art. 8 modified (with effect in accordance with art. 4(1) of the amending Rule) by The Local Government (Boundaries) (2008 Act) (Commencement, Transitional Provision and Savings) Order (Northern Ireland) 2013 (S.R. 2013/238), art. 4(3)