The Rates (Social Sector Value) (Amendment) Regulations (Northern Ireland) 2025
Source: legislation.gov.uk (2025-04-04)

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.

Statutory Rules of Northern Ireland

2025 No. 43

Rates

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

Made

7th March 2025

Coming into operation-

1st April 2025

The Department of Finance(1 (\"#f00001\")) makes the following Regulations in exercise of the powers conferred by Article 23A of the Rates (Northern Ireland) Order 1977(2 (\"#f00002\")).

Citation and commencementN.I.

1. 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.

Commencement Information

I1Reg. 1 in operation at 1.4.2025, see reg. 1 (\"http://www.legislation.gov.uk/id/nisr/2025/43/regulation/1\")

Amendment of the Rates (Social Sector Value) Regulations (Northern Ireland) 2007N.I.

2. For Schedule 1 to the Rates (Social Sector Value) Regulations (Northern Ireland) 2007(3 (\"#f00003\")) there shall be substituted the Schedule 1 set out in the Schedule to these Regulations.

Commencement Information

I2Reg. 2 in operation at 1.4.2025, see reg. 1 (\"http://www.legislation.gov.uk/id/nisr/2025/43/regulation/1\")

RevocationN.I.

3. The Rates (Social Sector Value) (Amendment) Regulations (Northern Ireland) 2022(4 (\"#f00004\")) are revoked.

Commencement Information

I3Reg. 3 in operation at 1.4.2025, see reg. 1 (\"http://www.legislation.gov.uk/id/nisr/2025/43/regulation/1\")

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

Regulation 2

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

Commencement Information

I4Sch. in operation at 1.4.2025, see reg. 1 (\"http://www.legislation.gov.uk/id/nisr/2025/43/regulation/1\")

Regulation 4

“SCHEDULE 1N.I.Prescribed Registered Housing Associations

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.

(1)

The Department of Finance and Personnel was renamed the Department of Finance by section 1(4) of, and Schedule 1 to, the Departments Act (Northern Ireland) 2016 (c.5 (N.I.) (\"http://www.legislation.gov.uk/id/nia/2016/5\")

(2)

S.I. 1977/2157 (N.I. 28) (\"http://www.legislation.gov.uk/id/nisi/1977/2157\"); Article 23A was inserted by Article 7 of the Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)) (\"http://www.legislation.gov.uk/id/nisi/2006/2954\")

(3)

S.R. 2007 No. 86 (\"http://www.legislation.gov.uk/id/nisr/2007/86\") as amended by S.R. 2022 No. 125 (\"http://www.legislation.gov.uk/id/nisr/2022/125\")

(4)

S.R. 2022 No. 125 (\"http://www.legislation.gov.uk/id/nisr/2022/125\")