IHTM28191 - Liabilities: investigating liabilities: Rates in Northern Ireland

Until 1 April 1990 all buildings in the UK were subject to general rates under the 1967 General Rate Act. The amount of the rate depended on:

  • the value of the property for rating purposes, and
  • the total finance which the rating authority needed to raise through its general rate.

A full description of the rating system can be found in Volume 39 of the 4th Edition of Halsbury바카라 사이트™s Laws of England.

Property in Northern Ireland is still charged to rates. Rates in Northern Ireland are chargeable under the Rates (NI) Order 1977.