Policy background Regional rates
The Act sets regional rates for domestic and non-domestic property for the 2019/20 rating year. It does so by stipulating a regional rate for domestic and non-domestic property, expressed in terms of "pence per pound of rateable value". The figures in the Act represent an increase of 0% (plus inflation) in the non-domestic regional rate and 3% (plus inflation) in the domestic regional rate. These were set out in the Secretary of State’s Written Statement to Parliament on Northern Ireland finances on Thursday 27 February 2019, and represent an important source of revenue underpinning the 2019/20 budget in Northern Ireland.
	Regional rates are normally set by an order subject to the affirmative resolution procedure in the Assembly and made under Article 7 of the Rates (Northern Ireland) Order 1977. However, there has been no Executive since 9 January 2017, when the then deputy First Minister of Northern Ireland resigned, which also resulted in the First Minister ceasing to hold office. The Northern Ireland Assembly has not met since its first post-election meeting in March 2017. Without a sitting Assembly to legislate on these matters, it falls to Parliament to legislate to provide authority for expenditure in Northern Ireland.
	It is necessary to proceed by means of primary legislation at Westminster because, in the continued absence of an Executive and a functioning Assembly, these rates could not otherwise be set. The regional rates for 2017-18 and 2018-19 were set in the same manner by the Northern Ireland (Ministerial Appointments and Regional Rates) Act 2017 and the Northern Ireland (Regional Rates and Energy) Act 2018 respectively.