Legislation – The Local Government (Capital Finance and Accounting) (Coronavirus) (Amendment) Regulations (Northern Ireland) 2021

The Local Government (Capital Finance and Accounting) Regulations (Northern Ireland) 2011 (“the 2011 Regulations”) make provision for the administration by district councils of their financial affairs, in particular, capital finance and accounts under the Local Government Finance Act (Northern Ireland) 2011 (“the 2011 Act”).

In anticipation of the potential disruption to district councils caused by the spread of coronavirus, these Regulations amend the 2011 Regulations to extend the deadline for setting the annual budget for the financial year beginning on 1st April 2021.

Regulation 1 deals with the citation and commencement of these Regulations.

Regulation 2 introduces amendments to the 2011 Regulations.

Regulation 3 substitutes regulation 3 (annual budget) of the 2011 Regulations. Regulation 3(1) prescribes the date, 15 February, before which district councils must consider and approve the estimates of the income and expenditure submitted to them and fix for the next financial year the amount estimated to be raised by means of rates made by that council. Regulation 3(2) extends the prescribed date for the financial year commencing 1 April 2021 from 15 February to 1 March.