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The Rates (Social Sector Value) Regulations (Northern Ireland) 2007

S.R. 2007/86 · Made 14 February 2007 · Extends to Northern Ireland

Up to date with all changes known to legislation.gov.uk, revised to 1 April 2025.

rates

Made 14th February 2007

Coming into operation 1st April 2007

To be laid before Parliament under paragraph 7(3) of the Schedule to the Northern Ireland Act 2000

The Department of Finance and Personnelf1 makes the following Regulations in exercise of powers conferred by Article 23A of the Rates (Northern Ireland) Order 1977f2:

Annotations to the whole text

Footnotes

f1

Formerly the Department of Finance; see S.I. 1982/338 (N.I. 6) Article 3

f2

S.I.1977/2157 (N.I. 28); Article 23A was inserted by Article 7 of the Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)); see Article 2(2) of S.I. 1977/2157 (N.I. 28) for the definitions of “the Department”, “prescribed” and “regulations”; the definition of “regulations” was amended by Schedule 3 to the Departments (Northern Ireland) Order 1982, S.I. 1982/338 (N.I. 6) and by paragraph 2(10) of Schedule 2 to the Rates (Amendment) (Northern Ireland) Order 2006

Contents

  1. 1Citation and commencement
  2. 2Interpretation
  3. 3Liability to be rated in respect of a hereditament in the social sector
  4. 4Prescribed registered housing associations
  5. 5Hereditaments which are not in the social sector
  6. 6References
  7. 7Departures from valuation list and refunds
  8. Signature
  9. Schedule 1Prescribed Registered Housing Associations
  10. Schedule 2: Hereditaments which are not in the social sector
  11. 1Paragraph 1
  12. 2Paragraph 2
  13. 3Paragraph 3
  14. 4Paragraph 4
  15. Explanatory note

1Citation and commencementI1

These Regulations may be cited as the Rates (Social Sector Value) Regulations (Northern Ireland) 2007 and shall come into operation on 1st April 2007.

2InterpretationI1

In these Regulations—

  • “the 1977 Order” means the Rates (Northern Ireland) Order 1977;

  • “the 2006 Order” means the Rates (Amendment) (Northern Ireland) Order 2006f1;

  • “employee” means a person employed under a contract of service;

  • “hostel” has the meaning assigned to it by Article 2(2) of the Housing (Northern Ireland) Order 1981f2.

3Liability to be rated in respect of a hereditament in the social sectorI1

Subject to Article 23A(2) of the 1977 Order, a person shall be chargeable to rates in respect of a hereditament in the social sector as if its rateable capital value were such figure as may be determined by the Department (its “social sector value”).

4Prescribed registered housing associationsI1

The registered housing associations listed in Schedule 1 are prescribed for the purposes of paragraph (a) of the definition of “hereditament in the social sector” in Article 23A(3) of the 1977 Order.

5Hereditaments which are not in the social sectorI1

The hereditaments listed in Schedule 2 are hereditaments of a prescribed description for the purposes of paragraph (b) of the definition of “hereditament in the social sector” in Article 23A(3) of the 1977 Order.

6ReferencesI1

In relation to a hereditament in the social sector—

(a)

the references to rateable capital value in Articles 9(5)(b)f1, 30(2)(b)f2 and 31A(10)f3 of the 1977 Order shall be construed as references to social sector value;

(b)

the reference to rateable values in Article 16(1)(a)f4 of the 1977 Order, in so far as it includes a reference to rateable capital value, shall be construed as a reference to social sector value.

7Departures from valuation list and refundsI1

Articles 10f1 and 15(1)(b)f2 of the 1977 Order shall have effect subject to these Regulations.

Signature

Sealed with the Official Seal of the Department of Finance and Personnel on 14th February 2007

L.S.

Brian McClure

A senior officer of the Department of Finance and Personnel

Schedule 1Prescribed Registered Housing AssociationsF1

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

1I1

A hereditament which is shown, or would fall to be shown, in the NAV list other than a hereditament which is also shown, or would also fall to be shown, in the capital value list.

2I1

A hereditament used for, or in connection with, a hostel.

3I1

(1)

A hereditament which is used for providing living accommodation for a person who—

(a)

is an employee of the Northern Ireland Housing Executive or of a registered housing association listed in Schedule 1;

(b)

resides in the hereditament in connection with his employment by that body; and

(c)

has no liability for rates in respect of the hereditament during his period of residence there.

(2)

For the purposes of sub-paragraph (1), a hereditament—

(a)

which is not in use; and

(b)

which the Department considers will, when next in use, fall within that sub-paragraph,

shall be deemed to be in use and to fall within that sub-paragraph.

4I1

(1)

Subject to sub-paragraph (2), a hereditament which is distinguished in the capital value list as exempt to any extent from rates.

(2)

Sub-paragraph (1) shall not apply where the social sector value of the hereditament would be less than its rateable capital value.

Explanatory note

(This note is not part of the Regulations)

These 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 (“NIHE”) or a housing association listed in Schedule 1 to the Regulations, on the basis of a social sector value rather than on the basis of the property’s rateable capital value (regulation 3). In determining a social sector value, the Department of Finance and Personnel (“the Department”) is under a duty, by virtue of Article 23A(2) of the Rates (Northern Ireland) Order 1977 (“the 1977 Order”), 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.

Regulation 4 and Schedule 1 list the housing associations whose properties are within the scope of the Regulations.

Regulation 5 and Schedule 2 list the classes of NIHE and housing association property to which the Regulations do not apply.

Regulation 6 provides, in the case of a property to which the Regulations apply, that certain references in the 1977 Order to rateable capital value are to be construed as references to social sector value.

Regulation 7 provides that certain provisions of the 1977 Order are to have effect subject to these Regulations.