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(This note is not part of the Regulations)
These Regulations, which are made in consequence of the reorganisation of local government and the revaluation of non-domestic premises, both of which will come into operation on 1st April 2015—
(a)enable different rates to be made and levied on the rateable net annual values of premises and the rateable capital values of premises (regulation 2);
(b)prescribe a formula whereby a capital value district rate made by a district council remains linked to the net annual value district rate made by that council (regulation 3); and
(c)revoke the Rates (Making and Levying of Different Rates) Regulations (Northern Ireland) 2006 with savings (regulation 4).
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