Legislation – The Rates (Coronavirus) (Emergency Relief) (No. 2) 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 Application to disapply a reduction of rates in respect of a specified hereditament

8 An application under regulation 7 shall contain information and be…

SCHEDULES

SCHEDULE 1 EXCEPTED HEREDITAMENTS

SCHEDULE 2 CLASSES OF SPECIFIED HEREDITAMENTS

Signature

Explanatory note

The Rates (Coronavirus) (Emergency Relief) (No. 2) Regulations (Northern Ireland) 2022
1Citation and commencement
2Interpretation
3Reduction of rates in respect of specified hereditaments
4Treatment of mixed hereditaments
5Condition for reduction of rates in certain circumstances
6Reduction under the Rates (Small Business Hereditament Relief) Regulations (Northern Ireland) 2010
7Application to disapply a reduction of rates in respect of a specified hereditament
8An application under regulation 7 shall contain information and be…
SCHEDULE 1EXCEPTED HEREDITAMENTS
1A hereditament which is occupied by a Northern Ireland department…
2A hereditament which is occupied by a body established by…
3A hereditament which is wholly owned by the Northern Ireland…
SCHEDULE 2CLASSES OF SPECIFIED HEREDITAMENTS
1Class 1 – Hospitality
2Unlicensed restaurants.
3Cafés.
4Coffee shops.
5Bistros.
6Snack bars.
7Public houses licensed under Article 5(1)(a) of the Licensing (Northern…
8Class 2 – Tourism
9Camping sites.
10Caravan sites as defined by section 17 of the Caravans…
11Chalets, holiday huts or bothies.
12Guest houses.
13Hotels.
14Hostels, where no significant element of care is provided.
15Self-catering holiday accommodation.
16Timeshare accommodation.
17Tourist attractions or tourist facilities.
18Class 3 – Leisure
19Theatres
20Nightclubs.
21Bingo halls.
22Concert halls.
23Music venues.
24Public exhibition centres.
25Museums and galleries.
26Betting shops.
27Amusement arcades or centres.
28Premises granted an amusement permit under Article 108(1)(c) and (ca)…
29Sporting premises, sports grounds and associated sport clubs.
30Skating rinks.
31Fitness studios, gymnasiums, swimming pools, bowling alleys, child play centres,…
32Sports courts
33Outdoor activity centres.
34Ticket offices.
35Recreation grounds.
36Funfairs.
37Equestrian Centres.
38Class 4 – Retail and Retail Services
39Post offices
40Barbers.
41Hair salons, nail or beauty services.
42Tattoo parlours or piercing parlours.
43Shoe repairs.
44Key cutting.
45Photo processing.
46Laundrettes and dry cleaners.
47Clothing repair or alterations.
48Tailors or dressmakers.
49Vehicle or tool hire.
50Car washing.
51Repair of domestic electronic or domestic electrical goods.
52Travel agencies or tour operators.
53Taxi ordering depots.
54Fast food retail outlets.
55Garden centres.
56Market places, including showrooms, within which retail goods are exhibited…
57Car or caravan showrooms.
58Auction houses.
59Class 5 – Other
60Children’s day-care or nurseries.
61A newspaper business occupying premises used for the purpose of…
2022 No. 81
Rates

The Rates (Coronavirus) (Emergency Relief) (No. 2) Regulations (Northern Ireland) 2022

Made
Coming into operation
The Department of Finance1 makes the following Regulations in exercise of the powers conferred by Article 31C2 of the Rates (Northern Ireland) Order 1977.
1

The reference to the Department of Finance was amended to the Department of Finance and Personnel by Article 39 of, and Schedule 2 to the Rates (Amendment) (Northern Ireland) Order 2006 (2006 No.2954 (N.I.18)). The Department of Finance and Personnel was renamed the Department of Finance by section 1(4) of, and Schedule 1 to, the Departments Act (Northern Ireland) 2016 (c.5 (N.I.)

2

S.I. 1977/2157 (N.I. 28); Article 31C was substituted by section 1 of the Rates (Amendment) Act (Northern Ireland) 2009 and amended by section 7 of the Financial Provisions Act (Northern Ireland) 2014 (c.6 (N.I.))