
1 

(1) This Order may be cited as the Rates (Transitional Relief) Order (Northern Ireland) 2015 and shall come into operation on 1st April 2015.
(2) In this Order—
 “capital value district rate” means a district rate made by a district council on the rateable capital values of hereditaments in its district;
 “former district” means a local government district established in pursuance of the Local Government Boundaries Act (Northern Ireland) 1971;
 “hereditament in the social sector” has the meaning assigned to it by Article 23A(3) of the Rates (Northern Ireland) Order 1977;
 “Minister of the Crown” has the same meaning as in the Ministers of the Crown Act 1975; and
 “net annual value district rate” means a district rate made by a district council on the rateable net annual values of hereditaments in its district.
2 
Subject to Article 4, the amount of the sum which would be chargeable in respect of a capital value district rate in respect of a hereditament which, but for the coming into operation of section 1 of the Local Government (Boundaries) Act (Northern Ireland) 2008, would have been in a former district specified in column 1 of Schedule 1 and which, on or after 1st April 2015, is in a district specified in column 2 of that Schedule, shall be reduced—
(a) in the year ending on 31st March 2016, by 80% of the amount attributable to the part of the capital value district rate specified in the corresponding entry in column 3 of that Schedule;
(b) in the year ending on 31st March 2017, by 60% of the amount mentioned in paragraph (a);
(c) in the year ending on 31st March 2018, by 40% of the amount mentioned in paragraph (a); and
(d) in the year ending 31st March 2019, by 20% of the amount mentioned in paragraph (a).
3 
Subject to Article 4, the amount of the sum which would be chargeable in respect of a net annual value district rate in respect of a hereditament which, but for the coming into operation of section 1 of the Local Government (Boundaries) Act (Northern Ireland) 2008, would have been in a former district specified in column 1 of Schedule 2 and which, on or after 1st April 2015, is in a district specified in column 2 of that Schedule, shall be reduced—
(a) in the year ending on 31st March 2016, by 80% of the amount attributable to the part of the net annual value district rate specified in the corresponding entry in column 3 of that Schedule;
(b) in the year ending on 31st March 2017, by 60% of the amount mentioned in paragraph (a);
(c) in the year ending on 31st March 2018, by 40% of the amount mentioned in paragraph (a); and
(d) in the year ending on 31st March 2019, by 20% of the amount mentioned in paragraph (a).
4 
This Order shall not apply to a hereditament specified in column 2 of Schedule 3.
Sealed with the Official Seal of the Department of Finance and Personnel on 26th February 2015
Brian McClure
A senior officer of the Department of Finance and Personnel

SCHEDULE 1
Article 2


1 2 3
Former District District Part of the capital value district rate on which transitional relief is calculated (pence in the pound)
Ards North Down and Ards 0.0111
Ballymena Mid and East Antrim 0.0041
Banbridge Armagh, Banbridge and Craigavon 0.0133
Castlereagh Lisburn and Castlereagh 0.0485
Castlereagh Belfast 0.0875
Coleraine Causeway Coast and Glens 0.0356
Craigavon Armagh, Banbridge and Craigavon 0.0053
Dungannon Mid Ulster 0.0185
Dungannon Armagh, Banbridge and Craigavon 0.1445
Fermanagh Fermanagh and Omagh 0.0465
Larne Mid and East Antrim 0.0028
Lisburn Belfast 0.0390
Newry & Mourne Newry, Mourne and Down 0.0017
Newtownabbey Antrim and Newtownabbey 0.0086
North Down Belfast 0.0106
Strabane Derry and Strabane 0.0215
SCHEDULE 2
Article 3


1 2 3
Former District District Part of the net annual value district rate on which transitional relief is calculated (pence in the pound)
Ballymoney Causeway Coast and Glens 0.6774
Carrickfergus Mid and East Antrim 2.2063
Castlereagh Lisburn and Castlereagh 3.3105
Castlereagh Belfast 8.5624
Coleraine Causeway Coast and Glens 1.4000
Craigavon Armagh, Banbridge and Craigavon 1.6249
Dungannon Mid Ulster 0.7187
Dungannon Armagh, Banbridge and Craigavon 4.3888
Fermanagh Fermanagh and Omagh 1.7659
Limavady Causeway Coast and Glens 0.0114
Lisburn Lisburn and Castlereagh 0.9309
Lisburn Belfast 6.1829
Magherafelt Mid Ulster 0.8745
Newry & Mourne Newry, Mourne and Down 0.4068
Newtownabbey Antrim and Newtownabbey 0.0983
North Down North Down and Ards 0.5760
Strabane Derry and Strabane 4.1884
SCHEDULE 3
Article 4


1 2
Entry No. Hereditaments
1 A hereditament in the social sector
2 A hereditament which is occupied by a Northern Ireland Department or by a Minister of the Crown or by any officer or body exercising functions on behalf of the Crown.
3 A hereditament which is occupied by a body established by or under a statutory provision.