
1 
These Regulations may be cited as the Rates (Social Sector Value) Regulations (Northern Ireland) 2007 and shall come into operation on 1st April 2007.
2 
In these Regulations—
 “the 1977 Order” means the Rates (Northern Ireland) Order 1977;
 “the 2006 Order” means the Rates (Amendment) (Northern Ireland) Order 2006;
 “employee” means a person employed under a contract of service;
 “hostel” has the meaning assigned to it by Article 2(2) of the Housing (Northern Ireland) Order 1981.
3 
Subject to Article 23A(2) of the 1977 Order, a person shall be chargeable to rates in respect of a hereditament in the social sector as if its rateable capital value were such figure as may be determined by the Department (its “social sector value”).
4 
The registered housing associations listed in Schedule 1 are prescribed for the purposes of paragraph (a) of the definition of “hereditament in the social sector” in Article 23A(3) of the 1977 Order.
5 
The hereditaments listed in Schedule 2 are hereditaments of a prescribed description for the purposes of paragraph (b) of the definition of “hereditament in the social sector” in Article 23A(3) of the 1977 Order.
6 
In relation to a hereditament in the social sector—
(a) the references to rateable capital value in Articles 9(5)(b), 30(2)(b) and 31A(10) of the 1977 Order shall be construed as references to social sector value;
(b) the reference to rateable values in Article 16(1)(a) of the 1977 Order, in so far as it includes a reference to rateable capital value, shall be construed as a reference to social sector value.
7 
Articles 10 and 15(1)(b) of the 1977 Order shall have effect subject to these Regulations.
Sealed with the Official Seal of the Department of Finance and Personnel on 14th February 2007
Brian McClure
A senior officer of the Department of Finance and Personnel

SCHEDULE 1
Regulation 4


 Abbeyfield UK (NI) Ltd
 Abode Housing Association Ltd
 Ark Housing Association Ltd
 Ballynafeigh Housing Association Ltd
 Belfast Community Housing Association Ltd
 BIH Housing Association Ltd
 Broadway Housing Association Ltd
 Choice Housing Association Ltd
 Clanmil Housing Association Ltd
 Clonard Housing Association Ltd
 Connswater Homes Ltd
 Coral Crescent Housing Association Ltd
 Corinthian Housing Association Ltd
 Covenanter Residential Association Ltd
 Craigowen Housing Association Ltd
 Donacloney Housing Association Ltd
 Dungannon and District Housing Association Ltd
 Filor Housing Association Ltd
 Flax Housing Association Ltd
 Fold Housing Association Ltd
 Gosford Housing Association (Armagh) Ltd
 Grove Housing Association Ltd
 Habinteg Housing Association (Ulster) Ltd
 HEARTH Housing Association Limited
 Newington Housing Association (1975) Ltd
 North & West Housing Ltd
 Oaklee Housing Association Ltd
 Open Door Housing Association (NI) Ltd
 Presbyterian Housing Association Ltd
 Rural Housing Association Ltd
 SHAC Housing Association Limited
 South Ulster Housing Association Ltd
 St Matthews Housing Association Ltd
 Triangle Housing Association Ltd
 Ulidia Housing Association Ltd
 Wesley Housing Association Ltd
 Woodvale and Shankill Housing Association Ltd

SCHEDULE 2
Regulation 5
1 
A hereditament which is shown, or would fall to be shown, in the NAV list other than a hereditament which is also shown, or would also fall to be shown, in the capital value list.
2 
A hereditament used for, or in connection with, a hostel.
3 

(1) A hereditament which is used for providing living accommodation for a person who—
(a) is an employee of the Northern Ireland Housing Executive or of a registered housing association listed in Schedule 1;
(b) resides in the hereditament in connection with his employment by that body; and
(c) has no liability for rates in respect of the hereditament during his period of residence there.
(2) For the purposes of sub-paragraph (1), a hereditament—
(a) which is not in use; and
(b) which the Department considers will, when next in use, fall within that sub-paragraph,
shall be deemed to be in use and to fall within that sub-paragraph.
4 

(1) Subject to sub-paragraph (2), a hereditament which is distinguished in the capital value list as exempt to any extent from rates.
(2) Sub-paragraph (1) shall not apply where the social sector value of the hereditament would be less than its rateable capital value.