{
  "url": "https://openlegislation.uk/rates-completion-notices-financial-adjustments-regulations-northern-ireland-2011/note",
  "json_url": "https://openlegislation.uk/rates-completion-notices-financial-adjustments-regulations-northern-ireland-2011/note.json",
  "legislation": "nisr/2011/42",
  "legislation_title": "Rates (Completion Notices) (Financial Adjustments) Regulations (Northern Ireland) 2011",
  "legislation_url": "https://openlegislation.uk/rates-completion-notices-financial-adjustments-regulations-northern-ireland-2011",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThe Rates (Northern Ireland) Order 1977 (“the 1977 Order”) was amended with effect from 1st April 2004 to provide for the introduction of rates charges for a prescribed class of unoccupied non-domestic property.\nFrom 1st October 2011 the prescribed class of unoccupied property subject to a rates charge will be extended to domestic property. As a result these Regulations revoke and re-enact the Non-Domestic Rating (Completion Notices) (Financial Adjustments) Regulations (Northern Ireland) 2004 (“the 2004 Regulations”) so as to extend their application to domestic property.\nThe 1977 Order provides for a procedure by which the day on which new buildings are deemed to become unoccupied for the purpose of the unoccupied rate is determined. This procedure allows for the day to be determined by a completion notice issued by the Department of Finance and Personnel. An appeal against that completion notice may result in the stated completion day being changed.\nPending such an appeal, however, the unoccupied rate may be levied on the basis of the completion day as it is set out in the original completion notice. These Regulations make provision for a financial adjustment in any case where the day stated in the completion notice is subsequently changed as the result of an appeal. Where, in such a case too much has been paid, then the difference is to be repaid or allowed and if too little has been paid, then the difference becomes recoverable as arrears of rate.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2011/42/note",
    "retrieved_at": "2026-10-29T01:23:18.953770+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}