Legislation – The Rates (Coronavirus) (Emergency Relief) (No. 2) (Amendment) Regulations (Northern Ireland) 2021

These Regulations amend the Rates (Coronavirus) (Emergency Relief) (No. 2) Regulations (Northern Ireland) 2020. Those Regulations provide rate relief in respect of specified hereditaments for the financial year ending before 1st April 2021. The relief is being provided in order to provide support to businesses as a result of the serious and imminent threat to public health from the virus known as Coronavirus or “Severe acute respiratory syndrome coronavirus 2”, which causes the disease known as “COVID-19”.

Regulation 1 provides for citation and commencement.

Regulations 2 to 5 provide for amendments to the Rates (Coronavirus) (Emergency Relief) (No. 2) Regulations (Northern Ireland) 2020 in order to reflect the decision of the Northern Ireland Executive to include industrial hereditaments distinguished in the NAV list for the purposes of Article 43 of the Rates (Northern Ireland) Order 1977, and local newspaper production facilities.