Statutory Rules of Northern Ireland
Rates
Made
3rd April 2024
Affirmed by resolution of the Assembly on 14th May 2024
Coming into operation in accordance with Article 1
1. This Order may be cited as the Rates (Exemption for Automatic Telling Machines in Rural Areas) Order (Northern Ireland) 2024 and comes into operation on the day after the day on which it is affirmed by resolution of the Assembly.
2. For the purposes of the definition of “relevant year” in Article 42(1G) of the Rates (Northern Ireland) Order 1977 the Department of Finance specifies the later date of 1st April 2025.
3. The Rates (Exemption for Automatic Telling Machines in Rural Areas) Order (Northern Ireland) 2022(3) is revoked.
Sealed with the Official Seal of the Department of Finance on 3rd April 2024
(L.S.)
Andrew McAvoy
A senior officer of the Department of Finance
(This note is not part of the Order)
Article 42(1F) and (1G) of the Rates (Northern Ireland) Order 1977 (“the 1977 Order”) provide that there shall be distinguished in the NAV list as wholly exempt from rates any automatic telling machine which is situated in a rural area during a relevant year ending before such date as is specified by an Order made by the Department of Finance. 1st April 2025 is specified by this Order.
This Order also revokes the Rates (Exemption for Automatic Telling Machines in Rural Areas) Order (Northern Ireland) 2022 which specified 1st April 2023 for the purposes of Article 42(1F) and (1G) of the 1977 Order.
The reference to the Department of Finance was amended to the Department of Finance and Personnel by Article 39 of, and Schedule 2 to, the Rates (Amendment) (Northern Ireland) Order 2006 (2006 No.2954 (N.I.18)). The Department of Finance and Personnel was renamed the Department of Finance by section 1(4) of, and Schedule 1 to, the Departments Act (Northern Ireland) 2016 (c.5 (N.I.))
S.I. 1977/2157 (N.I. 28); Article 42(1G) was inserted by Article 25 of the Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18))