Debate contribution: Rates (Exemption for Automatic Telling Machines in Rural Areas) Order (Northern Ireland) 2026
Debate contribution by Mr John O'Dowd on .
- MLA
- Mr John O'Dowd
- Party at the time
- Sinn Féin
- Date
- 10 March 2026
- Type
- Debate contribution (made as a minister)
- Business
- Executive Committee Business
- Heading
- Rates (Exemption for Automatic Telling Machines in Rural Areas) Order (Northern Ireland) 2026
- Assembly identifier
- Official Report component 5436799
Read the official Assembly record
Text
I beg to move
The order extends the rural ATMs rates exemption scheme for the 2026-27 rating year. The scheme is now a mainstay of the non-domestic rating system, with an underlying policy objective of encouraging and sustaining the provision of rateable ATMs in rural areas. When introducing the measures in 2024, my predecessor took the view that the policy objectives behind the scheme remained worthy, which is a view that I share. Previous research and analysis, along with feedback received from stakeholders during the previous rating reviews, also confirmed the value of the scheme, despite its modest nature, with an assessment of the scheme showing that it contributes to helping retain existing ATMs in rural areas. Given the decline in the number of banks and the need to maintain access to cash in our local communities, that is especially important. The legislation extends the scheme until the end of March 2027. As things stand, just 30 ATMs are eligible for the exemption. That small number is as a result of a Supreme Court judgement in England on how ATMs are to be valued. That decision has seen the number of stand-alone ATM assessments be reduced and an increase in the number of ATMs included in the overall rateable assessment of the attached property. For the year ahead, the scheme will continue to apply to stand-alone ATMs that are individually valued on the valuation list, such as those located outside petrol stations or on main streets. As in previous years, the scheme will not apply to ATMs that are located in and valued as part of banks or building societies. Such ATMs tend to be valued as part of that property. The current revenue loss associated with the measure is a modest cost of around £30,000 in rates revenue forgone. That is overshadowed by the volume of Executive support provided elsewhere to businesses at present. The outlay brings with it wider benefits in the area in which the policy applies, however. I will turn to the statutory rule (SR) itself. Article 1 of the order sets out the citation, the commencement date and the interpretation of provisions. Article 2 provides for the extension to 1 April 2027 of the date before which the scheme must end. Article 3 revokes the previous end date for the scheme that was set out in last year's legislation. I commend the order to Assembly colleagues.
401 words. Text as published by the Northern Ireland Assembly.
Assessment
Jev’s structured answers met the documented threshold for “not flagged”.
- Overall probability that the activity is being used to promote, exploit or escalate an identity-based controversy: 0.02 (flagging needs at least 0.70; at or below 0.30 is not flagged).
- None of the five culture-war criteria was met (each was below 0.60).
- Assessed as legitimate policy scrutiny (0.77).
- No identity-based framing was identified (1.00).
- The overall probability was at or below the not-flagging threshold.
This is an AI-generated assessment of the text, made against published criteria. It is not a finding of fact about the MLA or their intentions. The Assembly record itself is the fact.
Jev’s structured answers
| Question | Probability | Met? |
|---|---|---|
| Identity framing | 0.02 | No |
| Sectarian or communal antagonism | 0.01 | No |
| Cultural grievance politics | 0.01 | No |
| Dog-whistle messaging | 0.01 | No |
| Controversy escalation | 0.02 | No |
| Legitimate policy scrutiny | 0.77 | Yes |
| Overall judgement | 0.02 | At or below not-flagging threshold |
| Option | Probability |
|---|---|
| No identity-based framing (chosen) | 1.00 |
| Reports or questions it | 0.00 |
| Criticises or condemns it | 0.00 |
| Adopts it | 0.00 |
| Subject | Probability |
|---|---|
| No identity-related subject | 1.00 |
| Flags, emblems, symbols, names and memorials | 0.00 |
| Parades, bonfires and commemorations | 0.00 |
| Irish language, Ulster-Scots and language policy | 0.00 |
| Sport (including the GAA), the arts and cultural bodies | 0.00 |
Assessed 21 October 2026 at 15:12 UTC by jev-1.13.0 (requested as typesafe/jev) under rubric 2026.10-r9, methodology 1.9.
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