{
  "url": "https://openlegislation.uk/rates-coronavirus-emergency-relief-regulations-northern-ireland-2021/regulation-3",
  "json_url": "https://openlegislation.uk/rates-coronavirus-emergency-relief-regulations-northern-ireland-2021/regulation-3.json",
  "legislation": "nisr/2021/116",
  "legislation_title": "The Rates (Coronavirus) (Emergency Relief) Regulations (Northern Ireland) 2021",
  "legislation_url": "https://openlegislation.uk/rates-coronavirus-emergency-relief-regulations-northern-ireland-2021",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Reduction of rates in respect of specified hereditaments",
  "text": "Subject to the condition in regulation 5, where liability for rates for a specified hereditament occurs on or after the 1st April 2021 the amount which, apart from these Regulations, would be payable during a specified year shall be reduced by 100% for the period between 1st April 2021 and−\n(a) 31st March 2022; or\n(b) the date on which that liability ceases,\nwhichever is the earlier.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2021/116/regulation/3",
    "retrieved_at": "2026-10-29T00:39:16.183740+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."
}