PART IIRATING
Making and levying of rates
Levying of rates9
1
2
For all purposes, including the purposes of section 4 of the Crown Debts (Ireland) Act 1781 [1781 c.20 (I)] , the whole of the rate comprised of the items mentioned in paragraph (1) shall be a debt due to the Crown.
3
Without prejudice to F2Article 29 or 29A or Schedule 9,—
a
a rate for any year shall be due and payable—
i
if the rate is made before the commencement of that year, on 1st April in that year;
ii
if the rate is made during that year, when the rate is made;
Sub-para. (b) rep. by 1983 NI 7
C14
The Department shall, when a rate has become due and payable, make demand of the respective sums from the persons charged therewith, by serving on each of those persons a demand note.
C15
The demand note on which the rate is levied shall include information with respect to—
a
the situation of the hereditament in respect of which the demand note is issued;
C2C3F3b
any rateable net annual value or rateable capital value of the hereditament and, where different, any net annual value or capital value of the hereditament;
c
the amounts in the pound at which the regional rate and the district rate are charged; and
d
the period for which the rate is made;
but otherwise shall be in such form as the Department considers fit.