# The Rates (Owners Allowances) Order (Northern Ireland) 2015, Note: Explanatory note


(This note is not part of the Order)
This Order-
(a) increases from 7.5 per cent to 10 per cent the allowance given to a property owner rated under Article 20 of the Rates (Northern Ireland) Order 1977 (“the 1977 Order”) who pays the amount due from him on account of a rate on or before the date specified in that Article (Article 2);
(b) reduces from 12.5 per cent to 10 per cent. the maximum allowance which can be given to a property owner who, under Article 21 of the 1977 Order, agrees with the Department of Finance and Personnel (“the Department”) to pay the rates chargeable in respect of a property whether it is occupied or not and who pays those rates on or before the date or dates specified in the agreement (Article 3);
(c) substitutes 10 per cent. for any allowance in an existing agreement made under Article 21 of the 1977 Order between the Department and a person or body other than a housing association or the Northern Ireland Housing Executive (Article 4); and
(d) makes consequential revocations (Article 5).
The Rates (Housing Executive) Order (Northern Ireland) 2011 (S.R. 2011 No. 57) and Article 2(2)(a) of the Rates (Payment by Owners by Agreement) (Amendment) Order (Northern Ireland) 2011 (S.R. 2011 No.395) already provide for an allowance of 10 per cent. in existing Article 21 agreements with the Northern Ireland Housing Executive and housing associations.

---
Source: https://www.legislation.gov.uk/nisr/2015/46/note (the official version)
Page: https://openlegislation.uk/rates-owners-allowances-order-northern-ireland-2015/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.