Legislation – The Rates (Coronavirus) (Emergency Relief) Regulations (Northern Ireland) 2021

New Search

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 1 EXCEPTED HEREDITAMENTS

SCHEDULE 2 CLASSES OF SPECIFIED HEREDITAMENTS

Signature

Explanatory note

Reduction of rates in respect of specified hereditaments3.

Subject to the condition in regulation 5, where liability for rates for a specified hereditament occurs on or after the 1st April 2021 the amount which, apart from these Regulations, would be payable during a specified year shall be reduced by 100% for the period between 1st April 2021 and−

(a)

31st March 2022; or

(b)

the date on which that liability ceases,

whichever is the earlier.