The Rates (Owners Allowances) Order (Northern Ireland) 2015
This Order-increases from 7.5 per cent to 10 per cent the allowance given to a property owner rated under Article 20 of the Rates (Northern Ireland) Order 1977 (“the 1977 Order”) who pays the amount due from him on account of a rate on or before the date specified in that Article (Article 2);reduces from 12.5 per cent to 10 per cent. the maximum allowance which can be given to a property owner who, under Article 21 of the 1977 Order, agrees with the Department of Finance and Personnel (“the Department”) to pay the rates chargeable in respect of a property whether it is occupied or not and who pays those rates on or before the date or dates specified in the agreement (Article 3);substitutes 10 per cent. for any allowance in an existing agreement made under Article 21 of the 1977 Order between the Department and a person or body other than a housing association or the Northern Ireland Housing Executive (Article 4); andmakes consequential revocations (Article 5).