The Rates (Making and Levying of Different Rates) Regulations (Northern Ireland) 2026
These Regulations replace the Rates (Making and Levying of Different Rates) Regulations (Northern Ireland) 2023. These Regulations act to—enable different rates to be made and levied on the rateable net annual values of premises and the rateable capital values of premises (regulation 2 and 3);revoke the Rates (Making and Levying of Different Rates) Regulations (Northern Ireland) 2023 with savings (regulation 4).