Regulation 3 Amount payable as rates – relevant new entry lands and heritages and relevant new build lands and heritages
(1)
This regulation grants relief to a person who is liable to pay rates in respect of lands and heritages on a day in the relevant year if—
(a)
they are—
(i)
relevant new entry lands and heritages; or
(ii)
relevant new build lands and heritages; and
(b)
an application for relief is made in accordance with regulation 6.
(2)
The amount of rates payable is to be reduced by 100%.