http://www.legislation.gov.uk/nisr/2007/184/contents/made

The Rates (Maximum Capital Value) Regulations (Northern Ireland) 2007

Local Government

en

Government Printer for Northern Ireland

2015-08-05

RATES

These Regulations provide for the introduction of a maximum capital value for rating purposes in the case of domestic properties other than properties in the social housing sector. The maximum capital value is £500,000 except in the case of certain domestic properties which are distinguished in the capital value list as partly exempt from rates in which case the maximum capital value varies between £250,000 and £500,000 depending on the extent of exemption (regulation 2).