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

S.R. 2026/22 · made 19 February 2026 · revised to 11 March 2026

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.

Made under: Rates (Northern Ireland) Order 1977 (Article 42)

PDFs: Printed copy https://openlegislation.uk/rates-exemption-for-automatic-telling-machines-in-rural-areas-order-northern-ireland-2026/pdf/nisr_20260022_en.pdf; NI Explanatory Memorandum https://openlegislation.uk/rates-exemption-for-automatic-telling-machines-in-rural-areas-order-northern-ireland-2026/pdf/nisrem_20260022_en_001.pdf

## Introductory text

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

## 1 Citation and commencement

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.

## 2 Definition of “relevant year”

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.

## 3 Revocation

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

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Source: https://www.legislation.gov.uk/nisr/2026/22 (the official version)
Page: https://openlegislation.uk/rates-exemption-for-automatic-telling-machines-in-rural-areas-order-northern-ireland-2026
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.