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

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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 1 EXCEPTED HEREDITAMENTS

SCHEDULE 2 CLASSES OF SPECIFIED HEREDITAMENTS

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Explanatory note

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

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Treatment of mixed hereditaments4.

In any case where a hereditament has both a net annual value and a capital value, regulation 3 shall apply as if a reference to any amount payable on account of a rate on a specified hereditament is a reference to the net annual value of the hereditament.

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