# The Rates (Transitional Relief) Order (Northern Ireland) 2015 S.R. 2015/83 · made 26 February 2015 Changes to local government districts, involving a reduction in the number of district councils from 26 to 11, take effect on 1st April 2015. This Order provides for transitional rate relief to ensure that there is no sudden and excessive increase in the district rates payable in respect of any property arising out of local government reorganisation. The relief takes the form of reductions in the amounts chargeable in respect of district rates. The reductions will be progressively decreased over a four year period and end on 31st March 2019. Made under: Rates (Northern Ireland) Order 1977 (Article 33A) PDFs: Printed copy https://openlegislation.uk/rates-transitional-relief-order-northern-ireland-2015/pdf/nisr_20150083_en.pdf; Explanatory Memorandum https://openlegislation.uk/rates-transitional-relief-order-northern-ireland-2015/pdf/nisrem_20150083_en.pdf ## Introductory text Rates Made 26th February 2015 Coming into operation 1st April 2015 This Order is made in exercise of the powers conferred by Article 33A(2A) of the Rates (Northern Ireland) Order 1977. It appears to the Department of Finance and Personnel (“the Department”) expedient to make provision under that Article in connection with changes to local government districts. Accordingly the Department makes the following Order. ## 1 Citation, commencement and interpretation (1) This Order may be cited as the Rates (Transitional Relief) Order (Northern Ireland) 2015 and shall come into operation on 1st April 2015. (2) In this Order— “capital value district rate” means a district rate made by a district council on the rateable capital values of hereditaments in its district; “former district” means a local government district established in pursuance of the Local Government Boundaries Act (Northern Ireland) 1971; “hereditament in the social sector” has the meaning assigned to it by Article 23A(3) of the Rates (Northern Ireland) Order 1977; “Minister of the Crown” has the same meaning as in the Ministers of the Crown Act 1975; and “net annual value district rate” means a district rate made by a district council on the rateable net annual values of hereditaments in its district. ## 2 Transitional relief Subject to Article 4, the amount of the sum which would be chargeable in respect of a capital value district rate in respect of a hereditament which, but for the coming into operation of section 1 of the Local Government (Boundaries) Act (Northern Ireland) 2008, would have been in a former district specified in column 1 of Schedule 1 and which, on or after 1st April 2015, is in a district specified in column 2 of that Schedule, shall be reduced— (a) in the year ending on 31st March 2016, by 80% of the amount attributable to the part of the capital value district rate specified in the corresponding entry in column 3 of that Schedule; (b) in the year ending on 31st March 2017, by 60% of the amount mentioned in paragraph (a); (c) in the year ending on 31st March 2018, by 40% of the amount mentioned in paragraph (a); and (d) in the year ending 31st March 2019, by 20% of the amount mentioned in paragraph (a). ## 3 Transitional relief Subject to Article 4, the amount of the sum which would be chargeable in respect of a net annual value district rate in respect of a hereditament which, but for the coming into operation of section 1 of the Local Government (Boundaries) Act (Northern Ireland) 2008, would have been in a former district specified in column 1 of Schedule 2 and which, on or after 1st April 2015, is in a district specified in column 2 of that Schedule, shall be reduced— (a) in the year ending on 31st March 2016, by 80% of the amount attributable to the part of the net annual value district rate specified in the corresponding entry in column 3 of that Schedule; (b) in the year ending on 31st March 2017, by 60% of the amount mentioned in paragraph (a); (c) in the year ending on 31st March 2018, by 40% of the amount mentioned in paragraph (a); and (d) in the year ending on 31st March 2019, by 20% of the amount mentioned in paragraph (a). ## 4 Transitional relief This Order shall not apply to a hereditament specified in column 2 of Schedule 3. ## Signature Sealed with the Official Seal of the Department of Finance and Personnel on 26th February 2015 L.S. Brian McClure A senior officer of the Department of Finance and Personnel ## Schedule 1 The Part of the Capital Value District Rate on which Transitional Relief is calculated 1 2 3 Former District District Part of the capital value district rate on which transitional relief is calculated (pence in the pound) Ards North Down and Ards 0.0111 Ballymena Mid and East Antrim 0.0041 Banbridge Armagh, Banbridge and Craigavon 0.0133 Castlereagh Lisburn and Castlereagh 0.0485 Castlereagh Belfast 0.0875 Coleraine Causeway Coast and Glens 0.0356 Craigavon Armagh, Banbridge and Craigavon 0.0053 Dungannon Mid Ulster 0.0185 Dungannon Armagh, Banbridge and Craigavon 0.1445 Fermanagh Fermanagh and Omagh 0.0465 Larne Mid and East Antrim 0.0028 Lisburn Belfast 0.0390 Newry & Mourne Newry, Mourne and Down 0.0017 Newtownabbey Antrim and Newtownabbey 0.0086 North Down Belfast 0.0106 Strabane Derry and Strabane 0.0215 ## Schedule 2 The Part of the Net Annual Value District Rate on which Transitional Relief is calculated 1 2 3 Former District District Part of the net annual value district rate on which transitional relief is calculated (pence in the pound) Ballymoney Causeway Coast and Glens 0.6774 Carrickfergus Mid and East Antrim 2.2063 Castlereagh Lisburn and Castlereagh 3.3105 Castlereagh Belfast 8.5624 Coleraine Causeway Coast and Glens 1.4000 Craigavon Armagh, Banbridge and Craigavon 1.6249 Dungannon Mid Ulster 0.7187 Dungannon Armagh, Banbridge and Craigavon 4.3888 Fermanagh Fermanagh and Omagh 1.7659 Limavady Causeway Coast and Glens 0.0114 Lisburn Lisburn and Castlereagh 0.9309 Lisburn Belfast 6.1829 Magherafelt Mid Ulster 0.8745 Newry & Mourne Newry, Mourne and Down 0.4068 Newtownabbey Antrim and Newtownabbey 0.0983 North Down North Down and Ards 0.5760 Strabane Derry and Strabane 4.1884 ## Schedule 3 Hereditaments to which this Order does not apply 1 2 Entry No. Hereditaments 1 A hereditament in the social sector 2 A hereditament which is occupied by a Northern Ireland Department or by a Minister of the Crown or by any officer or body exercising functions on behalf of the Crown. 3 A hereditament which is occupied by a body established by or under a statutory provision. ## Explanatory note (This note is not part of the Order) Changes to local government districts, involving a reduction in the number of district councils from 26 to 11, take effect on 1st April 2015. This Order provides for transitional rate relief to ensure that there is no sudden and excessive increase in the district rates payable in respect of any property arising out of local government reorganisation. The relief takes the form of reductions in the amounts chargeable in respect of district rates. The reductions will be progressively decreased over a four year period and end on 31st March 2019. Article 2 and 3 and Schedules 1 and 2 provide for the reductions. Article 4 and Schedule 3 exclude certain classes of property from the relief. --- Source: https://www.legislation.gov.uk/nisr/2015/83 (the official version) Page: https://openlegislation.uk/rates-transitional-relief-order-northern-ireland-2015 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.