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

Reduction under the Rates (Small Business Hereditament Relief) Regulations (Northern Ireland) 20106.

A reduction applicable to a specified hereditament by virtue of these Regulations is to be applied after any reduction applied to the hereditament by virtue of the 2010 Regulations.