{
  "url": "https://openlegislation.uk/rates-regulations-northern-ireland-2007",
  "json_url": "https://openlegislation.uk/rates-regulations-northern-ireland-2007.json",
  "id": "nisr/2007/61",
  "title": "The Rates Regulations (Northern Ireland) 2007",
  "short_title": "Rates 2007",
  "long_title": "From 1st April 2007 the basis of valuation in respect of dwelling houses, private garages and private storage premises (“domestic properties”) will change from rental to capital value. The capital value of all domestic properties will be included in the capital value list. Non-domestic properties however will remain subject to rental values and will be included in the NAV list.",
  "citation": "S.R. 2007/61",
  "type": "nisr",
  "year": "2007",
  "number": "61",
  "version": "current",
  "date": "2007-02-06",
  "revised": true,
  "valid_from": "2022-02-01",
  "extent": "N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/rates-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-regulations-northern-ireland-2007/regulation-1",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Time of making notification of district rate",
      "url": "https://openlegislation.uk/rates-regulations-northern-ireland-2007/regulation-2",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Payments to district councils on account of district rates",
      "url": "https://openlegislation.uk/rates-regulations-northern-ireland-2007/regulation-3",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Ascertainment of rate product: introductory",
      "url": "https://openlegislation.uk/rates-regulations-northern-ireland-2007/regulation-4",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Determination of the sums payable to a district council in respect of any year as being equal to the products of the rates made by that council for that year",
      "url": "https://openlegislation.uk/rates-regulations-northern-ireland-2007/regulation-5",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "The resources element of the General Grant",
      "url": "https://openlegislation.uk/rates-regulations-northern-ireland-2007/regulation-6",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Expenditure limited by reference to a stated rate product",
      "url": "https://openlegislation.uk/rates-regulations-northern-ireland-2007/regulation-7",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Revocations",
      "url": "https://openlegislation.uk/rates-regulations-northern-ireland-2007/regulation-8",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/rates-regulations-northern-ireland-2007/signature",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/1",
      "kind": "schedule",
      "number": "1",
      "heading": "DETERMINATION OF THE PRODUCT OF A CAPITAL VALUE RATE OF ONE PENNY IN THE POUND",
      "url": null,
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/1/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/rates-regulations-northern-ireland-2007/schedule-1/paragraph-1",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": "Manner of determination",
      "url": "https://openlegislation.uk/rates-regulations-northern-ireland-2007/schedule-1/paragraph-2",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": "Gross rate income",
      "url": "https://openlegislation.uk/rates-regulations-northern-ireland-2007/schedule-1/paragraph-3",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": "Cost of collection",
      "url": "https://openlegislation.uk/rates-regulations-northern-ireland-2007/schedule-1/paragraph-4",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": "Loss on collection",
      "url": "https://openlegislation.uk/rates-regulations-northern-ireland-2007/schedule-1/paragraph-5",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/2",
      "kind": "schedule",
      "number": "2",
      "heading": "DETERMINATION OF THE PRODUCT OF A NAV RATE OF ONE PENNY IN THE POUND",
      "url": null,
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/2/paragraph/1",
      "kind": "paragraph",
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      "heading": "Interpretation",
      "url": "https://openlegislation.uk/rates-regulations-northern-ireland-2007/schedule-2/paragraph-1",
      "extent": "N.I.",
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    {
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      "heading": "Manner of determination",
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      "extent": "N.I.",
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": "Gross rate income",
      "url": "https://openlegislation.uk/rates-regulations-northern-ireland-2007/schedule-2/paragraph-3",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": "Cost of collection",
      "url": "https://openlegislation.uk/rates-regulations-northern-ireland-2007/schedule-2/paragraph-4",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": "Loss on collection",
      "url": "https://openlegislation.uk/rates-regulations-northern-ireland-2007/schedule-2/paragraph-5",
      "extent": "N.I.",
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/rates-regulations-northern-ireland-2007/note",
      "extent": "N.I.",
      "status": null,
      "parent": null
    }
  ],
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  "pdfs": [
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      "date": "2007-12-05",
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      "url": "https://openlegislation.uk/rates-regulations-northern-ireland-2007/pdf/nisr_20070061_en.pdf",
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  ],
  "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/8",
        "article/34",
        "article/35",
        "article/61"
      ]
    }
  ],
  "changes_made_to": 27,
  "changes_made_to_url": "https://openlegislation.uk/rates-regulations-northern-ireland-2007/changes.json",
  "changes_made_by": 20,
  "changes_made_by_url": "https://openlegislation.uk/rates-regulations-northern-ireland-2007/changes/by-it.json",
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  "instruments_made_under_url": "https://openlegislation.uk/rates-regulations-northern-ireland-2007/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2007/61",
    "retrieved_at": "2026-10-29T01:42:48.661630+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."
}