{
  "url": "https://openlegislation.uk/rates-coronavirus-emergency-relief-regulations-northern-ireland-2020/note",
  "json_url": "https://openlegislation.uk/rates-coronavirus-emergency-relief-regulations-northern-ireland-2020/note.json",
  "legislation": "nisr/2020/92",
  "legislation_title": "The Rates (Coronavirus) (Emergency Relief) Regulations (Northern Ireland) 2020",
  "legislation_url": "https://openlegislation.uk/rates-coronavirus-emergency-relief-regulations-northern-ireland-2020",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese 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”.\nRegulation 3 removes rates liability that arises for specified hereditaments between 1st April 2020 and 31st July 2020.\nRegulation 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.\nRegulation 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.\nRegulation 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.\nThe Schedule to the Regulations provides for what will constitute an excepted hereditament for the purposes of the Regulations.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2020/92/note",
    "retrieved_at": "2026-10-29T00:43:54.870951+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}