2007 No. 86
The Rates (Social Sector Value) Regulations (Northern Ireland) 2007
Made
Coming into operation
To be laid before Parliament under paragraph 7(3) of the Schedule to the Northern Ireland Act 2000
Citation and commencementI11
These Regulations may be cited as the Rates (Social Sector Value) Regulations (Northern Ireland) 2007 and shall come into operation on 1st April 2007.
InterpretationI42
In these Regulations—
“the 1977 Order” means the Rates (Northern Ireland) Order 1977;
“the 2006 Order” means the Rates (Amendment) (Northern Ireland) Order 20063;
“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 19814.
Liability to be rated in respect of a hereditament in the social sectorI53
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”).
Prescribed registered housing associationsI64
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.
Hereditaments which are not in the social sectorI75
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.
ReferencesI26
In relation to a hereditament in the social sector—
a
b
the reference to rateable values in Article 16(1)(a)8 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.
Departures from valuation list and refundsI37
Sealed with the Official Seal of the Department of Finance and Personnel on 14th February 2007
F1SCHEDULE 1Prescribed Registered Housing Associations
Abbeyfield and Wesley Housing Association Ltd
Alpha Housing (Northern Ireland) Ltd
Apex Housing Association Ltd
Arbour Housing Ltd
Ark Housing Association Northern Ireland Ltd
Choice Housing Ireland Ltd
Clanmil Housing Association Ltd
Connswater Homes Ltd
Covenanter Residential Association Ltd
Craigowen Housing Association Ltd
Grove Community Housing Association
Habinteg Housing Association (Ulster) Ltd
Newington Housing Association Ltd
North Belfast Housing Association Ltd
Radius Housing Association
Rural Housing Association Ltd
St. Matthews Housing Association Ltd
Triangle Housing Association Ltd
Woodvale and Shankill Community Housing Association Ltd
SCHEDULE 2Hereditaments which are not in the social sector
I81
A hereditament which is shown, or would fall to be shown, in the NAV list other than a hereditament which is also shown, or would also fall to be shown, in the capital value list.
I92
A hereditament used for, or in connection with, a hostel.
I103
1
A hereditament which is used for providing living accommodation for a person who—
a
is an employee of the Northern Ireland Housing Executive or of a registered housing association listed in Schedule 1;
b
resides in the hereditament in connection with his employment by that body; and
c
has no liability for rates in respect of the hereditament during his period of residence there.
2
For the purposes of sub-paragraph (1), a hereditament—
a
which is not in use; and
b
which the Department considers will, when next in use, fall within that sub-paragraph,
shall be deemed to be in use and to fall within that sub-paragraph.
I114
1
Subject to sub-paragraph (2), a hereditament which is distinguished in the capital value list as exempt to any extent from rates.
2
Sub-paragraph (1) shall not apply where the social sector value of the hereditament would be less than its rateable capital value.
(This note is not part of the Regulations)
Sch. 1 substituted for Sch. 1 (11.4.2022) by The Rates (Social Sector Value) (Amendment) Regulations (Northern Ireland) 2022 (S.R. 2022/125), regs. 1, 2