The Rates (Amendment) Regulations (Northern Ireland) 2009
These Regulations substitute paragraph 5 of Schedule 1 to, and paragraph 5 of Schedule 2 to, the Rates Regulations (Northern Ireland) 2007. They amend the method by which the loss on collection is ascertained in the calculation of the product of a rate of one penny in the pound for the purpose of determining, under Article 34(1) of the Rates (Northern Ireland) Order 1977, the sum payable to a district council in respect of any year as being equal to the product of a capital value district rate and the product of a NAV district rate made by that council for that year. Apart from drafting changes, these Regulations make the following changes of substance—the 3% cost attributable to housing benefit is removed;and 2009/10 rating years, the loss on collection will be calculated as if any allowance made under Article 21 of the Rates (Northern Ireland) Order 1977 in respect of any hereditament owned by the Northern Ireland Housing Executive was 10%.