Statutory Rules of Northern Ireland
Rates
Made
16th March 2022
Coming into operation
11th April 2022
1. These Regulations may be cited as the Rates (Social Sector Value) (Amendment) Regulations (Northern Ireland) 2022 and shall come into operation on 11th April 2022.
2. For Schedule 1 to the Rates (Social Sector Value) Regulations (Northern Ireland) 2007(3) there shall be substituted the Schedule 1 set out in the Schedule to these Regulations.
3. The Rates (Social Sector Value) (Amendment) Regulations (Northern Ireland) 2021(4) are revoked.
Sealed with the Official Seal of the Department of Finance on 16th March 2022
(L.S.)
Sharon Magee
A senior officer of the Department of Finance
Regulation 2
Regulation 4
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”
(This note is not part of the Regulations)
The Rates (Social Sector Value) Regulations (Northern Ireland) 2007 (“the 2007 Regulations”) provide, subject to exceptions, for a person to be chargeable to rates in respect of a domestic property owned by the Northern Ireland Housing Executive or a housing association listed in Schedule 1 to the Regulations, on the basis of social sector value rather than on the basis of the property’s rateable capital value. In determining a social sector value, the Department of Finance is under a duty, by virtue of Article 23A(2) of the Rates (Northern Ireland) Order 1977, to ensure that the amount of rates chargeable is such proportion of any rent payable in respect of the property as the Department considers appropriate.
These Regulations substitute the list of housing associations in Schedule 1 to the 2007 Regulations in consequence of a housing association having changed its name.
The Department of Finance and Personnel was renamed the Department of Finance by section 1(4) of, and Schedule 1 to, the Departments Act (Northern Ireland) 2016 (c.5 (N.I.)
S.I. 1977/2157 (N.I. 28); Article 23A was inserted by Article 7 of the Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18))
S.R. 2007 No. 86 as amended by S.R. 2021 No. 134