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On the 1st April 2015, the existing 26 district councils in Northern Ireland will reform into 11 new councils. By the 15th February 2015, each of the 11 new councils will need to set and agree a level of rates for the 2015/16 financial year. This process will also include reviewing and setting the new councils prudential indicators, its minimum revenue policy and charge to rates and its treasury management policy and strategy.
The aim of this document is to provide councils with guidance on the issues that surround setting and reviewing the prudential indicators for the newly formed council.