The Rates (Exemption for Automatic Telling Machines in Rural Areas) Order (Northern Ireland) 2025
Source: legislation.gov.uk (2025-03-13)

Article 42(1F) and (1G) of the Rates (Northern Ireland) Order 1977 (“the 1977 Order”) provide that there shall be distinguished in the NAV list as wholly exempt from rates any automatic telling machine which is situated in a rural area during a relevant year ending before such date as is specified by an Order made by the Department of Finance. 1st April 2026 is specified by this Order.

Order laid before the Assembly under Article 42(1G) of the Rates (Northern Ireland) Order 1977 and subject to affirmative resolution procedure of the Assembly

Statutory Rules of Northern Ireland

2025 No. 28

Rates

The Rates (Exemption for Automatic Telling Machines in Rural Areas) Order (Northern Ireland) 2025

Made

14th February 2025

Coming into operation in accordance with Article 1

The Department of Finance(1 (\"#f00001\")) makes the following Order in exercise of the powers conferred by Article 42(1G) of the Rates (Northern Ireland) Order 1977(2 (\"#f00002\")).

Citation and commencementN.I.

1. This Order may be cited as the Rates (Exemption for Automatic Telling Machines in Rural Areas) Order (Northern Ireland) 2025 and comes into operation on the day after the day on which it is affirmed by resolution of the Assembly.

Commencement Information

I1Art. 1 in operation at 11.3.2025, see art. 1 (\"http://www.legislation.gov.uk/id/nisr/2025/28/article/1\")

Definition of “relevant year”N.I.

2. For the purposes of the definition of “relevant year” in Article 42(1G) of the Rates (Northern Ireland) Order 1977 the Department of Finance specifies the later date of 1st April 2026.

Commencement Information

I2Art. 2 in operation at 11.3.2025, see art. 1 (\"http://www.legislation.gov.uk/id/nisr/2025/28/article/1\")

RevocationN.I.

3. The Rates (Exemption for Automatic Telling Machines in Rural Areas) Order (Northern Ireland) 2024(3 (\"#f00003\")) is revoked.

Commencement Information

I3Art. 3 in operation at 11.3.2025, see art. 1 (\"http://www.legislation.gov.uk/id/nisr/2025/28/article/1\")

Sealed with the Official Seal of the Department of Finance on 14th February 2025

(L.S.)

Andrew McAvoy

A senior officer of the Department of Finance

EXPLANATORY NOTE

(This note is not part of the Order)

Article 42(1F) and (1G) of the Rates (Northern Ireland) Order 1977 (“the 1977 Order”) provide that there shall be distinguished in the NAV list as wholly exempt from rates any automatic telling machine which is situated in a rural area during a relevant year ending before such date as is specified by an Order made by the Department of Finance. 1st April 2026 is specified by this Order.

This Order also revokes the Rates (Exemption for Automatic Telling Machines in Rural Areas) Order (Northern Ireland) 2024 which specified 1st April 2025 for the purposes of Article 42(1F) and (1G) of the 1977 Order.

(1)

The reference to the Department of Finance was amended to the Department of Finance and Personnel by Article 39 of, and Schedule 2 to, the Rates (Amendment) (Northern Ireland) Order 2006 (2006 No.2954 (N.I.18) (\"http://www.legislation.gov.uk/id/nisi/2006/2954\")). 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 42(1G) was inserted by Article 25 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. 2024 No. 88 (\"http://www.legislation.gov.uk/id/nisr/2024/88\")