Regulation 3 Reduction 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.