Legislation – The Rates (Coronavirus) (Emergency Relief) (No. 2) Regulations (Northern Ireland) 2020

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Introduction

1 Citation and commencement

2 Interpretation

3 Reduction of rates in respect of specified hereditaments

4 Treatment of mixed hereditaments

5 Condition for reduction of rates in certain circumstances

6 Reduction under the Rates (Small Business Hereditament Relief) Regulations (Northern Ireland) 2010

7 Reduction after the application of Article 43 of the Rates (Northern Ireland) Order 1977

SCHEDULES

SCHEDULE 1 EXCEPTED HEREDITAMENTS

SCHEDULE 2 CLASSES OF SPECIFIED HEREDITAMENTS

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Explanatory note

Changes to legislation:

There are currently no known outstanding effects for The Rates (Coronavirus) (Emergency Relief) (No. 2) Regulations (Northern Ireland) 2020, Section 3. Help about Changes to Legislation

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Changes to Legislation

Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.

Reduction of rates in respect of specified hereditaments3.

Subject to the condition in regulation 5, where liability for rates for a specified hereditament occurs on or after the 1st April 2020 the amount which, apart from these Regulations, would be payable during a specified year shall be reduced by 100% for the period between 1st August 2020 and−

(a)

31st March 2021; or

(b)

the date on which that liability ceases,

whichever is the earlier.