{
  "url": "https://openlegislation.uk/rates-regional-rates-order-northern-ireland-2026/note",
  "json_url": "https://openlegislation.uk/rates-regional-rates-order-northern-ireland-2026/note.json",
  "legislation": "nisr/2026/19",
  "legislation_title": "The Rates (Regional Rates) Order (Northern Ireland) 2026",
  "legislation_url": "https://openlegislation.uk/rates-regional-rates-order-northern-ireland-2026",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order fixes the amount of the regional rates for the year ending 31st March 2027. It fixes 30.79 pence in the pound as the amount of the regional rate to be levied on the rateable net annual values of hereditaments (“non-domestic regional rate”) and 0.5559 pence in the pound as the amount of the regional rate to be levied on the rateable capital values of hereditaments (“domestic regional rate”).\nHereditaments which are dwelling-houses, private garages and private storage premises have a rateable capital value. Hereditaments which are used partly for the purposes of a private dwelling have a rateable capital value and a rateable net annual value. All other hereditaments have a rateable net annual value.",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2026/19/note",
    "retrieved_at": "2026-10-29T00:24:26.707768+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."
}