Legislation – The Rates (Coronavirus) (Emergency Relief) Regulations (Northern Ireland) 2022

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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

8 Application to disapply a reduction of rates in respect of a specified hereditament

9 An application under regulation 8 shall contain information and be…

SCHEDULES

SCHEDULE EXCEPTED HEREDITAMENTS

Signature

Explanatory note

Interpretation2.

In these Regulations—

“the 1977 Order” means the Rates (Northern Ireland) Order 1977;

“the 2010 Regulations” means the Rates (Small Business Hereditament Relief) Regulations (Northern Ireland) 20103;

“excepted hereditament” means a hereditament which falls within a class of hereditament described in the Schedule;

“Minister of the Crown” has the same meaning as in the Ministers of the Crown Act 19754;

“specified hereditament” means a hereditament—

(a)

which is, or would fall to be, shown in the NAV list from 1st April 2020;

(b)

the NAV of which does not exceed £3,250,000;

(c)

in respect of which there is a rates liability between 1st April 2022 and 30th April 2022; and

(d)

which is not an excepted hereditament;

“specified year” means the year ending before the 1st April 2023; and

“statutory undertaker” means persons authorised or licensed by any statutory provision to carry on any railway, road transport, water transport, inland navigation or dock undertaking, or a gas undertaker, an electricity undertaker, a water undertaker or a sewerage undertaker.