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

SCHEDULES

Which version?
Latest available (Revised)
Original (As enacted)

SCHEDULEEXCEPTED 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 19925.

4.

A retail hereditament whose retail floor space—

(a)

is greater than 500m² Net Internal Area (NIA) and is wholly or mainly used for the retail sale of food and household goods; or

(b)

is wholly or mainly used for the retail sale of intoxicating liquor and licensed under Article 5(1)(b) of the Licensing (Northern Ireland) Order 1996.

5.

A hereditament which is used only for, or in connection with, telecommunications masts and towers.

6.

A telecommunications hereditament which is used or intended to be used for the purposes outlined within regulation 3 of the Valuation (Telecommunications, Natural Gas and Water) Regulations (Northern Ireland) 20106.

7.

A hereditament which is wholly or mainly used for the purposes of generating power by means of:-

(a)

biomass;

(b)

biofuels;

(c)

anaerobic digestion;

(d)

land fill gas;

(e)

fuel cells;

(f)

photovoltaics;

(g)

water (including waves and tides);

(h)

wind;

(i)

solar power;

(j)

geothermal sources;

(k)

heat from air; water or the ground;

(l)

combined heat and power systems.