# The Rates (Coronavirus) (Emergency Relief) (No. 2) Regulations (Northern Ireland) 2022 S.R. 2022/81 · made 3 March 2022 These Regulations provide for emergency rate relief in respect of specified hereditaments. The relief is being provided in order to provide support to businesses as a result of the 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”. Made under: Rates (Northern Ireland) Order 1977 (Article 31C) PDFs: Printed copy https://openlegislation.uk/rates-coronavirus-emergency-relief-no-2-regulations-northern-ireland-2022/pdf/nisr_20220081_en.pdf; NI Explanatory Memorandum https://openlegislation.uk/rates-coronavirus-emergency-relief-no-2-regulations-northern-ireland-2022/pdf/nisrem_20220081_en.pdf ## Introductory text Rates Made 3rd March 2022 Coming into operation 1st May 2022 The Department of Finance makes the following Regulations in exercise of the powers conferred by Article 31C of the Rates (Northern Ireland) Order 1977. ## 1 Citation and commencement These Regulations may be cited as the Rates (Coronavirus) (Emergency Relief) (No. 2) Regulations (Northern Ireland) 2022 and shall come into operation on 1st May 2022. ## 2 Interpretation 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; “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; “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— (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 (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; “specified hereditament” means a hereditament— (a) which is, or would fall to be, shown in the NAV list from 1st April 2020; (b) the NAV of which does not exceed £3,250,000; (c) in respect of which there is a rates liability between 1st May 2022 and 30th June 2022; (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 (e) which is not an excepted hereditament; “specified year” means the year ending before the 1st April 2023; 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. ## 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 1st April 2022 the amount which, apart from these Regulations, would be payable during a specified year shall be reduced by 100% for any liability commencing on or after 1st May 2022 and ending on − (a) 30th June 2022; or (b) the date on which that liability ceases, whichever is the earlier. ## 4 Treatment 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. ## 5 Condition 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. ## 6 Reduction 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. ## 7 Application to disapply a reduction of rates in respect of a specified hereditament The Department may disapply any reduction of rates under regulation 3 where a person, to whom that provision applies, makes an application to the Department. ## 8 Application to disapply a reduction of rates in respect of a specified hereditament An application under regulation 7 shall contain information and be provided in the format that the Department has requested. ## Signature Sealed with the Official Seal of the Department of Finance on 3rd March 2022 L.S. Sharon Magee A senior officer of the Department of Finance ## Schedule 1: EXCEPTED HEREDITAMENTS ## 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. ## Schedule 2: CLASSES OF SPECIFIED HEREDITAMENTS ## 1 Class 1 - Hospitality Restaurants licensed under Article 5(1)(e) of the Licensing (Northern Ireland) Order 1996 ## 2 Class 1 - Hospitality Unlicensed restaurants. ## 3 Class 1 - Hospitality Cafés. ## 4 Class 1 - Hospitality Coffee shops. ## 5 Class 1 - Hospitality Bistros. ## 6 Class 1 - Hospitality Snack bars. ## 7 Class 1 - Hospitality Public houses licensed under Article 5(1)(a) of the Licensing (Northern Ireland) Order 1996. ## 8 Class 2 - Tourism Bed and breakfast accommodation. ## 9 Class 2 - Tourism Camping sites. ## 10 Class 2 - Tourism Caravan sites as defined by section 17 of the Caravans Act (Northern Ireland) 2011 ## 11 Class 2 - Tourism Chalets, holiday huts or bothies. ## 12 Class 2 - Tourism Guest houses. ## 13 Class 2 - Tourism Hotels. ## 14 Class 2 - Tourism Hostels, where no significant element of care is provided. ## 15 Class 2 - Tourism Self-catering holiday accommodation. ## 16 Class 2 - Tourism Timeshare accommodation. ## 17 Class 2 - Tourism Tourist attractions or tourist facilities. ## 18 Class 3 - Leisure Cinemas. ## 19 Class 3 - Leisure Theatres ## 20 Class 3 - Leisure Nightclubs. ## 21 Class 3 - Leisure Bingo halls. ## 22 Class 3 - Leisure Concert halls. ## 23 Class 3 - Leisure Music venues. ## 24 Class 3 - Leisure Public exhibition centres. ## 25 Class 3 - Leisure Museums and galleries. ## 26 Class 3 - Leisure Betting shops. ## 27 Class 3 - Leisure Amusement arcades or centres. ## 28 Class 3 - Leisure Premises granted an amusement permit under Article 108(1)(c) and (ca) of the Betting, Gaming, Lotteries and Amusements Order (Northern Ireland) 1985 or premises granted a pleasure permit under Article 157 of the Betting, Gaming, Lotteries and Amusements Order (Northern Ireland) 1985. ## 29 Class 3 - Leisure Sporting premises, sports grounds and associated sport clubs. ## 30 Class 3 - Leisure Skating rinks. ## 31 Class 3 - Leisure Fitness studios, gymnasiums, swimming pools, bowling alleys, child play centres, soft play areas, leisure centres or leisure facilities. ## 32 Class 3 - Leisure Sports courts ## 33 Class 3 - Leisure Outdoor activity centres. ## 34 Class 3 - Leisure Ticket offices. ## 35 Class 3 - Leisure Recreation grounds. ## 36 Class 3 - Leisure Funfairs. ## 37 Class 3 - Leisure Equestrian Centres. ## 38 Class 4 – Retail and Retail Services Retail hereditaments. ## 39 Class 4 – Retail and Retail Services Post offices ## 40 Class 4 – Retail and Retail Services Barbers. ## 41 Class 4 – Retail and Retail Services Hair salons, nail or beauty services. ## 42 Class 4 – Retail and Retail Services Tattoo parlours or piercing parlours. ## 43 Class 4 – Retail and Retail Services Shoe repairs. ## 44 Class 4 – Retail and Retail Services Key cutting. ## 45 Class 4 – Retail and Retail Services Photo processing. ## 46 Class 4 – Retail and Retail Services Laundrettes and dry cleaners. ## 47 Class 4 – Retail and Retail Services Clothing repair or alterations. ## 48 Class 4 – Retail and Retail Services Tailors or dressmakers. ## 49 Class 4 – Retail and Retail Services Vehicle or tool hire. ## 50 Class 4 – Retail and Retail Services Car washing. ## 51 Class 4 – Retail and Retail Services Repair of domestic electronic or domestic electrical goods. ## 52 Class 4 – Retail and Retail Services Travel agencies or tour operators. ## 53 Class 4 – Retail and Retail Services Taxi ordering depots. ## 54 Class 4 – Retail and Retail Services Fast food retail outlets. ## 55 Class 4 – Retail and Retail Services Garden centres. ## 56 Class 4 – Retail and Retail Services Market places, including showrooms, within which retail goods are exhibited for sale to members of the public. ## 57 Class 4 – Retail and Retail Services Car or caravan showrooms. ## 58 Class 4 – Retail and Retail Services Auction houses. ## 59 Class 5 - Other Airports ## 60 Class 5 - Other Children’s day-care or nurseries. ## 61 Class 5 - Other 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. The relief is being provided in order to provide support to businesses as a result of the 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 3 removes rates liability that arises for specified hereditaments between 1st May 2022 and 30th June 2022 in line with the Executive’s 2022 Budget agreement. 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 any reduction to rates liability provided under these Regulations is applied after any reduction in liability provided under the Rates (Small Business Hereditament Relief) Regulations (Northern Ireland) 2010 (S.R. 2010 No. 4) as amended. Regulation 7 permits a person, in respect of whom a reduction under regulation 3 is applied, to make application to the Department to have that reduction disregarded. 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. --- Source: https://www.legislation.gov.uk/nisr/2022/81 (the official version) Page: https://openlegislation.uk/rates-coronavirus-emergency-relief-no-2-regulations-northern-ireland-2022 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.