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

SCHEDULES

SCHEDULE 1 EXCEPTED HEREDITAMENTS

SCHEDULE 2 CLASSES OF SPECIFIED HEREDITAMENTS

Signature

Explanatory note

SCHEDULE 1EXCEPTED HEREDITAMENTS

Regulation 2

1.

A hereditament which is occupied by a Northern Ireland department or by a Minister of the Crown or by any officer or body exercising functions on behalf of the Crown.

2.

A hereditament which is occupied by a body established by or under a statutory provision or by a statutory undertaker.

3.

A hereditament which is wholly owned by the Northern Ireland Housing Executive or a housing association registered in the register maintained under Part II of the Housing (Northern Ireland) Order 19926