Governance Rates Exemptions
Lastest information for voluntary and community organisations on the review of rating policy - including Non Domestic Charitable Exemptions and Reliefs from Rate Liability in NI.
The last piece of draft legislation for consultation from the review of rating policy in Northern Ireland was The Rates (Capital Values, etc) Order of 2005. It encompasses some of the proposed policy issues from the 2005 consultation on Non-Domestic Charitable Exemptions and Reliefs from Rate Liability in NI and also from the Reform of the Domestic Rating System in NI. The government does not propose to make any adverse changes to the existing main charitable exemptions and reliefs but rather to extend these reliefs.
NICVA's response to The Rates (Capital Values, etc) (NI) Order 2005.
NICVA has commented on the issues that are of particular concern to the voluntary and community sector in its response to the draft Rates Order. This proposes to increase the level of sport and recreational relief from 65% to 80%, to give full rates exemption to community halls that are made available for use by the wider community and to enable organisations currently receiving partial exemption to retain this benefit.
Subsequent legislation is The Rates (Capital Values, etc.) (Northern Ireland) Order 2006
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