The Rates (Transitional Relief) Order (Northern Ireland) 2015
It appears to the Department of Finance and Personnel (“the Department”) expedient to make provision under that Article in connection with changes to local government districts.
Accordingly the Department makes the following Order.
Citation, commencement and interpretation
1.
(1)
This Order may be cited as the Rates (Transitional Relief) Order (Northern Ireland) 2015 and shall come into operation on 1st April 2015.
(2)
In this Order—
“capital value district rate” means a district rate made by a district council on the rateable capital values of hereditaments in its district;
“net annual value district rate” means a district rate made by a district council on the rateable net annual values of hereditaments in its district.
Transitional relief
2.
(a)
in the year ending on 31st March 2016, by 80% of the amount attributable to the part of the capital value district rate specified in the corresponding entry in column 3 of that Schedule;
(b)
in the year ending on 31st March 2017, by 60% of the amount mentioned in paragraph (a);
(c)
in the year ending on 31st March 2018, by 40% of the amount mentioned in paragraph (a); and
(d)
in the year ending 31st March 2019, by 20% of the amount mentioned in paragraph (a).
3.
Subject to Article 4, the amount of the sum which would be chargeable in respect of a net annual value district rate in respect of a hereditament which, but for the coming into operation of section 1 of the Local Government (Boundaries) Act (Northern Ireland) 2008, would have been in a former district specified in column 1 of Schedule 2 and which, on or after 1st April 2015, is in a district specified in column 2 of that Schedule, shall be reduced—
(a)
in the year ending on 31st March 2016, by 80% of the amount attributable to the part of the net annual value district rate specified in the corresponding entry in column 3 of that Schedule;
(b)
in the year ending on 31st March 2017, by 60% of the amount mentioned in paragraph (a);
(c)
in the year ending on 31st March 2018, by 40% of the amount mentioned in paragraph (a); and
(d)
in the year ending on 31st March 2019, by 20% of the amount mentioned in paragraph (a).
4.
This Order shall not apply to a hereditament specified in column 2 of Schedule 3.
Sealed with the Official Seal of the Department of Finance and Personnel on 26th February 2015
SCHEDULE 1The Part of the Capital Value District Rate on which Transitional Relief is calculated
1 | 2 | 3 |
|---|---|---|
Former District | District | Part of the capital value district rate on which transitional relief is calculated (pence in the pound) |
Ards | North Down and Ards | 0.0111 |
Ballymena | Mid and East Antrim | 0.0041 |
Banbridge | Armagh, Banbridge and Craigavon | 0.0133 |
Castlereagh | Lisburn and Castlereagh | 0.0485 |
Castlereagh | Belfast | 0.0875 |
Coleraine | Causeway Coast and Glens | 0.0356 |
Craigavon | Armagh, Banbridge and Craigavon | 0.0053 |
Dungannon | Mid Ulster | 0.0185 |
Dungannon | Armagh, Banbridge and Craigavon | 0.1445 |
Fermanagh | Fermanagh and Omagh | 0.0465 |
Larne | Mid and East Antrim | 0.0028 |
Lisburn | Belfast | 0.0390 |
Newry & Mourne | Newry, Mourne and Down | 0.0017 |
Newtownabbey | Antrim and Newtownabbey | 0.0086 |
North Down | Belfast | 0.0106 |
Strabane | Derry and Strabane | 0.0215 |
SCHEDULE 2The Part of the Net Annual Value District Rate on which Transitional Relief is calculated
1 | 2 | 3 |
|---|---|---|
Former District | District | Part of the net annual value district rate on which transitional relief is calculated (pence in the pound) |
Ballymoney | Causeway Coast and Glens | 0.6774 |
Carrickfergus | Mid and East Antrim | 2.2063 |
Castlereagh | Lisburn and Castlereagh | 3.3105 |
Castlereagh | Belfast | 8.5624 |
Coleraine | Causeway Coast and Glens | 1.4000 |
Craigavon | Armagh, Banbridge and Craigavon | 1.6249 |
Dungannon | Mid Ulster | 0.7187 |
Dungannon | Armagh, Banbridge and Craigavon | 4.3888 |
Fermanagh | Fermanagh and Omagh | 1.7659 |
Limavady | Causeway Coast and Glens | 0.0114 |
Lisburn | Lisburn and Castlereagh | 0.9309 |
Lisburn | Belfast | 6.1829 |
Magherafelt | Mid Ulster | 0.8745 |
Newry & Mourne | Newry, Mourne and Down | 0.4068 |
Newtownabbey | Antrim and Newtownabbey | 0.0983 |
North Down | North Down and Ards | 0.5760 |
Strabane | Derry and Strabane | 4.1884 |
SCHEDULE 3Hereditaments to which this Order does not apply
1 | 2 |
|---|---|
Entry No. | Hereditaments |
1 | A hereditament in the social sector |
2 | A hereditament which is occupied by a Northern Ireland Department or by a Minister of the Crown or by any officer or body exercising functions on behalf of the Crown. |
3 | A hereditament which is occupied by a body established by or under a statutory provision. |
Changes to local government districts, involving a reduction in the number of district councils from 26 to 11, take effect on 1st April 2015. This Order provides for transitional rate relief to ensure that there is no sudden and excessive increase in the district rates payable in respect of any property arising out of local government reorganisation. The relief takes the form of reductions in the amounts chargeable in respect of district rates. The reductions will be progressively decreased over a four year period and end on 31st March 2019.
Article 2 and 3 and Schedules 1 and 2 provide for the reductions.
Article 4 and Schedule 3 exclude certain classes of property from the relief.