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The Rates (Coronavirus) (Emergency Relief) (No. 2) Regulations (Northern Ireland) 2020

S.R. 2020/144 · Made 17 July 2020 · Extends to Northern Ireland

Up to date with all changes known to legislation.gov.uk, revised to 5 February 2021.

Rates

Made 17th July 2020

Coming into operation 1st August 2020

The Department of Finance M1 makes the following Regulations in exercise of the powers conferred by Article 31C of the Rates (Northern Ireland) Order 1977 M2.

Annotations to the whole text

Marginal citations

M1

The reference to the Department of Finance was amended to the Department of Finance and Personnel by Article 39 of, and Schedule 2 to the Rates (Amendment) (Northern Ireland) Order 2006 (2006 No.2954 (N.I.18)). The Department of Finance and Personnel was renamed the Department of Finance by section 1(4) of, and Schedule 1 to, the Departments Act (Northern Ireland) 2016 (c.5 (N.I.)

M2

S.I. 1977/2157 (N.I. 28); Article 31C was substituted by section 1 of the Rates (Amendment) Act (Northern Ireland) 2009 and amended by section 7 of the Financial Provisions Act (Northern Ireland) 2014 (c.6 (N.I.))

Contents

  1. 1Citation and commencement
  2. 2Interpretation
  3. 3Reduction of rates in respect of specified hereditaments
  4. 4Treatment of mixed hereditaments
  5. 5Condition for reduction of rates in certain circumstances
  6. 6Reduction under the Rates (Small Business Hereditament Relief) Regulations (Northern Ireland) 2010
  7. 7Reduction after the application of Article 43 of the Rates (Northern Ireland) Order 1977
  8. Signature
  9. Schedule 1: EXCEPTED HEREDITAMENTS
  10. 1Paragraph 1
  11. 2Paragraph 2
  12. 3Paragraph 3
  13. Schedule 2: CLASSES OF SPECIFIED HEREDITAMENTS
  14. Part Class 1 – Hospitality
  15. 1Paragraph 1
  16. 2Paragraph 2
  17. 3Paragraph 3
  18. 4Paragraph 4
  19. 5Paragraph 5
  20. 6Paragraph 6
  21. 7Paragraph 7
  22. Part Class 2 - Tourism
  23. 8Paragraph 8
  24. 9Paragraph 9
  25. 10Paragraph 10
  26. 11Paragraph 11
  27. 12Paragraph 12
  28. 13Paragraph 13
  29. 14Paragraph 14
  30. 15Paragraph 15
  31. 16Paragraph 16
  32. 17Paragraph 17
  33. Part Class 3 – Leisure
  34. 18Paragraph 18
  35. 19Paragraph 19
  36. 20Paragraph 20
  37. 21Paragraph 21
  38. 22Paragraph 22
  39. 23Paragraph 23
  40. 24Paragraph 24
  41. 25Paragraph 25
  42. 26Paragraph 26
  43. 27Paragraph 27
  44. 28Paragraph 28
  45. 29Paragraph 29
  46. 30Paragraph 30
  47. 31Paragraph 31
  48. 32Paragraph 32
  49. 33Paragraph 33
  50. 34Paragraph 34
  51. 35Paragraph 35
  52. 36Paragraph 36
  53. 37Paragraph 37
  54. Part Class 4 - Retail and Retail Services
  55. 38Paragraph 38
  56. 39Paragraph 39
  57. 40Paragraph 40
  58. 41Paragraph 41
  59. 42Paragraph 42
  60. 43Paragraph 43
  61. 44Paragraph 44
  62. 45Paragraph 45
  63. 46Paragraph 46
  64. 47Paragraph 47
  65. 48Paragraph 48
  66. 49Paragraph 49
  67. 50Paragraph 50
  68. 51Paragraph 51
  69. 52Paragraph 52
  70. 53Paragraph 53
  71. 54Paragraph 54
  72. 55Paragraph 55
  73. 56Paragraph 56
  74. 57Paragraph 57
  75. 58Paragraph 58
  76. 59Paragraph 59
  77. Part Class 5 - Other
  78. 60Paragraph 60
  79. 61Paragraph 61
  80. 62Paragraph 62
  81. 63Paragraph 63
  82. Explanatory note

1Citation and commencement

These Regulations may be cited as the Rates (Coronavirus) (Emergency Relief) (No. 2) Regulations (Northern Ireland) 2020 and shall come into operation on 1st August 2020.

2Interpretation

In these Regulations—

  • “the 1977 Order” means the Rates (Northern Ireland) Order 1977;

  • “the 2010 Regulations” means the Rates (Small Business Hereditament Relief) Regulations (Northern Ireland) 2010 M1;

  • “airports” means the Belfast International Airport, the City of Derry Airport and the George Best Belfast City Airport;

  • “excepted hereditament” means a hereditament which falls within a class of hereditament described in Schedule 1;

  • “Minister of the Crown” has the same meaning as in the Ministers of the Crown Act 1975 M2;

  • F1“newspaper” means a daily, Sunday or local (other than daily or Sunday) newspaper circulating in Northern Ireland.

  • “retail hereditament” means a hereditament that is used for the retail sale of goods to members of the public who visit the building to buy goods for consumption or use elsewhere, whether or not by the buyer, for purposes unconnected with a trade or business, but does not include a hereditament whose retail floor space —

    1. (a)

      is greater than 500m² Net Internal Area (NIA) and is wholly or mainly used for the retail sale of food and household goods; or

    2. (b)

      is wholly or mainly used for the retail sale of intoxicating liquor and licensed under Article 5(1)(b) of the Licensing (Northern Ireland) Order 1996 M3;

  • “specified hereditament” means a hereditament —

    1. (a)

      which is, or would fall to be, shown in the NAV list from 1st April 2020;

    2. (b)

      the NAV of which does not exceed £3,800,000;

    3. (c)

      in respect of which there is a rates liability between 1st August 2020 and 31st March 2021;

    4. (d)

      which is intended for use, or is wholly or mainly used, as a hereditament that falls within the classes of hereditaments described in Schedule 2; and

    5. (e)

      which is not an excepted hereditament;

  • “specified year” means the year ending before the 1st April 2021; and

  • “statutory undertaker” means persons authorised or licensed by any statutory provision to carry on any railway, road transport, water transport, inland navigation or dock undertaking, or a gas undertaker, an electricity undertaker, a water undertaker or a sewerage undertaker.

3Reduction of rates in respect of specified hereditaments

Subject to the condition in regulation 5, where liability for rates for a specified hereditament occurs on or after the 1st April 2020 the amount which, apart from these Regulations, would be payable during a specified year shall be reduced by 100% for the period between 1st August 2020 and−

(a)

31st March 2021; or

(b)

the date on which that liability ceases,

whichever is the earlier.

4Treatment of mixed hereditaments

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.

5Condition for reduction of rates in certain circumstances

The condition referred to in regulation 3 is that where rates in respect of a specified hereditament are payable by the owner rather than the occupier, it must appear to the Department that a sum equal to the amount of any reduction under these Regulations will be applied for the benefit of that occupier.

6Reduction under the Rates (Small Business Hereditament Relief) Regulations (Northern Ireland) 2010

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.

7Reduction after the application of Article 43 of the Rates (Northern Ireland) Order 1977F1

A reduction applicable to a specified hereditament by virtue of these Regulations is to be applied after any reduction applied to that hereditament due to it being distinguished in the NAV list as a result of Article 43 of the Rates (Northern Ireland) Order 1977.

Signature

Sealed with the Official Seal of the Department of Finance on 17th July 2020

L.S.

Alan Brontë

A senior officer of the

Department of Finance

1

A hereditament which is occupied by a Northern Ireland department or by a Minister of the Crown or by any officer or body exercising functions on behalf of the Crown.

2

A hereditament which is occupied by a body established by or under a statutory provision or by a statutory undertaker.

3

A hereditament which is wholly owned by the Northern Ireland Housing Executive or a housing association registered in the register maintained under Part II of the Housing (Northern Ireland) Order 1992 M1

1

Restaurants licensed under Article 5(1)(e) of the Licensing (Northern Ireland) Order 1996 M1

2

Unlicensed restaurants.

3

Cafés.

4

Coffee shops.

5

Bistros.

6

Snack bars.

7

Public houses licensed under Article 5(1)(a) of the Licensing (Northern Ireland) Order 1996.

8

Bed and breakfast accommodation.

9

Camping sites.

10

Caravan sites as defined by section 17 of the Caravans Act (Northern Ireland) 2011 M1

11

Chalets, holiday huts or bothies.

12

Guest houses.

13

Hotels.

14

Hostels, where no significant element of care is provided.

15

Self-catering holiday accommodation.

16

Timeshare accommodation.

17

Tourist attractions or tourist facilities.

18

Cinemas.

19

Theatres.

20

Nightclubs.

21

Bingo halls.

22

Concert halls.

23

Music venues.

24

Public exhibition centres.

25

Museums and galleries.

26

Betting shops.

27

Amusement arcades or centres.

28

Premises granted an amusement permit under Article 108(1)(c) and (ca) of the Betting, Gaming, Lotteries and Amusements Order (Northern Ireland) 1985 M1 or premises granted a pleasure permit under Article 157 of the Betting, Gaming, Lotteries and Amusements Order (Northern Ireland) 1985 M2.

29

Sporting premises, sports grounds and associated sport clubs, clubhouses.

30

Skating rinks.

31

Fitness studios, gymnasiums, swimming pools, bowling alleys, child play centres, soft play areas, leisure centres or leisure facilities.

32

Sports courts

33

Outdoor activity centres.

34

Ticket offices.

35

Recreation grounds.

36

Funfairs.

37

Equestrian Centres.

38

Retail hereditaments.

39

Post offices

40

Barbers.

41

Hair salons, nail or beauty services.

42

Tattoo parlours or piercing parlours.

43

Shoe repairs.

44

Key cutting.

45

Photo processing.

46

Laundrettes and dry cleaners.

47

Clothing repair or alterations.

48

Tailors or dressmakers.

49

Vehicle or tool hire.

50

Car washing.

51

Repair of domestic electronic or domestic electrical goods.

52

Travel agencies or tour operators.

53

Taxi ordering depots.

54

Fast food retail outlets.

55

Garden centres.

56

Market places, including showrooms, within which retail goods are exhibited for sale to members of the public.

57

Car or caravan showrooms.

58

Auction houses.

59

Retail Estate Agents or Retail Letting Agents.

60

Airports

61

Children's day-care or nurseries.

62F1

An industrial business occupying an industrial hereditament distinguished in the NAV list as a result of Article 43 of the Rates (Northern Ireland) Order 1977.

63F1

A newspaper business occupying premises used for the purpose of regular production of published newspapers for sale to the general public.

Explanatory note

(This note is not part of the Regulations)

These Regulations provide for emergency 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.

Regulation 2 provides for the interpretation of the Regulations, and includes provision outlining that retail hereditaments will not include hereditaments whose retail floor space is greater than a 500m² Net Internal Area (NIA) used either wholly or mainly for the retail sale of food, or wholly or mainly for the sale of retail sale of food with household goods. The regulation also excludes hereditaments wholly or mainly used for the retail sale of intoxicating liquor from the definition of retail hereditament.

Regulation 3 removes rates liability that arises for specified hereditaments between 1st August 2020 and 31st March 2021.

Regulation 4 allows for the removal of liability under regulation 3 to apply to the NAV element of a mixed hereditament that appears on the non-domestic valuation list.

Regulation 5 provides that where rates are payable by the owner rather than the occupier of a business hereditament, the reduction of rates is conditional on the owner applying the amount of the reduction for the benefit of the occupier.

Regulation 6 makes provision to ensure that the relief provided under these Regulations is applied after the rate relief provided under the Rates (Small Business Hereditament Relief) Regulations (Northern Ireland) 2010 (S.R. 2010 No. 4) as amended.

Schedule 1 to the Regulations provides for what will constitute an excepted hereditament for the purposes of the Regulations.

Schedule 2 to the Regulations outlines what will constitute the classes designated for the purposes of a specified hereditament.