The Rates (Payment by Owners by Agreement) (Amendment) Order (Northern Ireland) 2007
Under Article 21(1) of the Rates (Northern Ireland) Order 1977 the owner of any hereditament the rent of which becomes payable or is collected at intervals shorter than quarterly may by agreement in writing with the Department of Finance and Personnel (“the Department”) undertake to pay the rates chargeable in respect of the hereditament whether it is occupied or not. The Department may agree, where the owner so undertakes and pays over to the Department on or before the date or dates specified in the agreement the amounts payable by him thereunder, to make an allowance not exceeding 10 per cent. This Order increases the maximum amount of that allowance to 15 per cent.