{
  "url": "https://openlegislation.uk/rates-maximum-capital-value-regulations-northern-ireland-2007",
  "json_url": "https://openlegislation.uk/rates-maximum-capital-value-regulations-northern-ireland-2007.json",
  "id": "nisr/2007/184",
  "title": "The Rates (Maximum Capital Value) Regulations (Northern Ireland) 2007",
  "short_title": "Rates (Maximum Capital Value) 2007",
  "long_title": "These Regulations provide for the introduction of a maximum capital value for rating purposes in the case of domestic properties other than properties in the social housing sector. The maximum capital value is £500,000 except in the case of certain domestic properties which are distinguished in the capital value list as partly exempt from rates in which case the maximum capital value varies between £250,000 and £500,000 depending on the extent of exemption (regulation 2).",
  "citation": "S.R. 2007/184",
  "type": "nisr",
  "year": "2007",
  "number": "184",
  "version": "current",
  "date": "2007-03-20",
  "revised": true,
  "valid_from": "2009-04-01",
  "extent": "N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/rates-maximum-capital-value-regulations-northern-ireland-2007/introduction",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and interpretation",
      "url": "https://openlegislation.uk/rates-maximum-capital-value-regulations-northern-ireland-2007/regulation-1",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Maximum capital value",
      "url": "https://openlegislation.uk/rates-maximum-capital-value-regulations-northern-ireland-2007/regulation-2",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Liability to be rated according to maximum capital value",
      "url": "https://openlegislation.uk/rates-maximum-capital-value-regulations-northern-ireland-2007/regulation-3",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "References",
      "url": "https://openlegislation.uk/rates-maximum-capital-value-regulations-northern-ireland-2007/regulation-4",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/rates-maximum-capital-value-regulations-northern-ireland-2007/signature",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/rates-maximum-capital-value-regulations-northern-ireland-2007/note",
      "extent": "N.I.",
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2007-12-05",
      "size": null,
      "url": "https://openlegislation.uk/rates-maximum-capital-value-regulations-northern-ireland-2007/pdf/nisr_20070184_en.pdf",
      "source_url": "https://www.legislation.gov.uk/nisr/2007/184/pdfs/nisr_20070184_en.pdf"
    },
    {
      "title": "Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2007-12-05",
      "size": null,
      "url": "https://openlegislation.uk/rates-maximum-capital-value-regulations-northern-ireland-2007/pdf/nisrem_20070184_en.pdf",
      "source_url": "https://www.legislation.gov.uk/nisr/2007/184/pdfs/nisrem_20070184_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "nisi/1977/2157",
      "title": "Rates (Northern Ireland) Order 1977",
      "url": "https://openlegislation.uk/rates-northern-ireland-order-1977",
      "provisions": [
        "article/18"
      ]
    }
  ],
  "changes_made_to": 7,
  "changes_made_to_url": "https://openlegislation.uk/rates-maximum-capital-value-regulations-northern-ireland-2007/changes.json",
  "changes_made_by": 8,
  "changes_made_by_url": "https://openlegislation.uk/rates-maximum-capital-value-regulations-northern-ireland-2007/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/rates-maximum-capital-value-regulations-northern-ireland-2007/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2007/184",
    "retrieved_at": "2026-10-29T01:41:28.409653+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."
}