
1 
This Order may be cited as the Rates (Exemption for Automatic Telling Machines in Rural Areas) Order (Northern Ireland) 2025 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 2026.
3 
The Rates (Exemption for Automatic Telling Machines in Rural Areas) Order (Northern Ireland) 2024 is revoked.
Sealed with the Official Seal of the Department of Finance on 14th February 2025
(L.S.)Andrew McAvoy
A senior officer of the Department of Finance
