Legal background Section 1 – Regional rates
Article 6 of the Rates (Northern Ireland) Order 1977 requires a regional rate to be set for each rating year by the Department of Finance. Pursuant to Article 7 of that Order, it must be set by an order made by the Department and subject to affirmative resolution in the Assembly. This is not possible in the absence of a sitting Assembly so the rate for the 2019/20 rating year is set by this Act. The regional rate implemented by this Act is set without prejudice to the Department’s powers to vary it by order in the usual way – and for the whole year - once Northern Ireland Ministerial offices are filled (see section 1(4) and (5)).