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The Rates (Making and Levying of Different Rates) Regulations (Northern Ireland) 2023
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- Northern Ireland Statutory Rules
- 2023 No. 1
- Explanatory Note
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EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations replace the Rates (Making and Levying of Different Rates) Regulations (Northern Ireland) 2022. These Regulations act to—
(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 and 3);
(b)revoke the Rates (Making and Levying of Different Rates) Regulations (Northern Ireland) 2022 with savings (regulation 4).
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