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The Rates (Exemption for Automatic Telling Machines in Rural Areas) Order (Northern Ireland) 2026

S.R. 2026/22 · Made 19 February 2026 · Extends to Northern Ireland

Up to date with all changes known to legislation.gov.uk, revised to 11 March 2026.

Order laid before the Assembly under Article 42(1G) of the Rates (Northern Ireland) Order 1977 and subject to affirmative resolution procedure of the Assembly

Rates

Made 19th February 2026

Coming into operation in accordance with Article 1

The Department of Financef1 makes the following Order in exercise of the powers conferred by Article 42(1G) of the Rates (Northern Ireland) Order 1977f2.

Annotations to the whole text

Footnotes

f1

The reference to the Department of Finance was amended to the Department of Finance and Personnel by Article 39 of, and Schedule 2 to, the Rates (Amendment) (Northern Ireland) Order 2006 (2006 No.2954 (N.I.18)). 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.))

f2

S.I. 1977/2157 (N.I. 28); Article 42(1G) was inserted by Article 25 of the Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18))

Contents

  1. 1Citation and commencement
  2. 2Definition of “relevant year”
  3. 3Revocation
  4. Signature
  5. Explanatory note

1Citation and commencementI1

This Order may be cited as the Rates (Exemption for Automatic Telling Machines in Rural Areas) Order (Northern Ireland) 2026 and comes into operation on the day after the day on which it is affirmed by resolution of the Assembly.

2Definition of “relevant year”I1

For the purposes of the definition of “relevant year” in Article 42(1G) of the Rates (Northern Ireland) Order 1977 the Department of Finance specifies the later date of 1st April 2027.

3RevocationI1

The Rates (Exemption for Automatic Telling Machines in Rural Areas) Order (Northern Ireland) 2025f1 is revoked.

Signature

Sealed with the Official Seal of the Department of Finance on 19th February 2026

(L.S.)

Andrew McAvoy

A senior officer of the Department of Finance

Explanatory note

(This note is not part of the Order)

Article 42(1F) and (1G) of the Rates (Northern Ireland) Order 1977 (“the 1977 Order”) provide that there shall be distinguished in the NAV list as wholly exempt from rates any automatic telling machine which is situated in a rural area during a relevant year ending before such date as is specified by an Order made by the Department of Finance. 1st April 2027 is specified by this Order.

This Order also revokes the Rates (Exemption for Automatic Telling Machines in Rural Areas) Order (Northern Ireland) 2025 which specified 1st April 2026 for the purposes of Article 42(1F) and (1G) of the 1977 Order.