# The Rates (Social Sector Value) (Amendment) Regulations (Northern Ireland) 2025

S.R. 2025/43 · made 7 March 2025 · revised to 1 April 2025

The Rates (Social Sector Value) Regulations (Northern Ireland) 2007 (“the 2007 Regulations”) provide, subject to exceptions, for a person to be chargeable to rates in respect of a domestic property owned by the Northern Ireland Housing Executive or a housing association listed in Schedule 1 to the Regulations, on the basis of social sector value rather than on the basis of the property’s rateable capital value. In determining a social sector value, the Department of Finance is under a duty, by virtue of Article 23A(2) of the Rates (Northern Ireland) Order 1977, to ensure that the amount of rates chargeable is such proportion of any rent payable in respect of the property as the Department considers appropriate.

Made under: Rates (Northern Ireland) Order 1977 (Article 23A)

PDFs: Printed copy https://openlegislation.uk/rates-social-sector-value-amendment-regulations-northern-ireland-2025/pdf/nisr_20250043_en.pdf; NI Explanatory Memorandum https://openlegislation.uk/rates-social-sector-value-amendment-regulations-northern-ireland-2025/pdf/nisrem_20250043_en_001.pdf

## Introductory text

Rates
Made 7th March 2025
Coming into operation- 1st April 2025
The Department of Finance makes the following Regulations in exercise of the powers conferred by Article 23A of the Rates (Northern Ireland) Order 1977.

## 1 Citation and commencement

These Regulations may be cited as the Rates (Social Sector Value) (Amendment) Regulations (Northern Ireland) 2025 and shall come into operation on 1st April 2025.

## 2 Amendment of the Rates (Social Sector Value) Regulations (Northern Ireland) 2007

For Schedule 1 to the Rates (Social Sector Value) Regulations (Northern Ireland) 2007 there shall be substituted the Schedule 1 set out in the Schedule to these Regulations.

## 3 Revocation

The Rates (Social Sector Value) (Amendment) Regulations (Northern Ireland) 2022 are revoked.

## Signature

Sealed with the Official Seal of the Department of Finance on 7th March 2025
(L.S.)
Andrew McAvoy
A senior officer of the Department of Finance

## Schedule substituted for Schedule 1 to the Rates (Social Sector Value) Regulations (Northern Ireland) 2007

“SCHEDULE 1
Prescribed Registered Housing Associations
Regulation 4
Abbeyfield and Wesley Housing Association Ltd
Alpha Housing (Northern Ireland) Ltd
Apex Housing Association Ltd
Arbour Housing Ltd
Ark Housing Association Northern Ireland Ltd
Choice Housing Ireland Ltd
Clanmil Housing Association Ltd
Connswater Homes Ltd
Covenanter Residential Association Ltd
Craigowen Housing Association Ltd
Grove Community Housing Association
Newington Housing Association Ltd
North Belfast Housing Association Ltd
Radius Housing Association
Rural Housing Association Ltd
St. Matthew’s Housing Association Ltd
Triangle Housing Association Ltd
Woodvale and Shankill Community Housing Association Ltd
Woven Housing Association Ltd”

## Explanatory note

(This note is not part of the Regulations)
The Rates (Social Sector Value) Regulations (Northern Ireland) 2007 (“the 2007 Regulations”) provide, subject to exceptions, for a person to be chargeable to rates in respect of a domestic property owned by the Northern Ireland Housing Executive or a housing association listed in Schedule 1 to the Regulations, on the basis of social sector value rather than on the basis of the property’s rateable capital value. In determining a social sector value, the Department of Finance is under a duty, by virtue of Article 23A(2) of the Rates (Northern Ireland) Order 1977, to ensure that the amount of rates chargeable is such proportion of any rent payable in respect of the property as the Department considers appropriate.
These Regulations substitute the list of housing associations in Schedule 1 to the 2007 Regulations in consequence of a housing association having changed its name.

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Source: https://www.legislation.gov.uk/nisr/2025/43 (the official version)
Page: https://openlegislation.uk/rates-social-sector-value-amendment-regulations-northern-ireland-2025
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

