# The Rates (Coronavirus) (Emergency Relief) Regulations (Northern Ireland) 2021, 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 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−
(a) 31st March 2022; or
(b) the date on which that liability ceases,
whichever is the earlier.

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Source: https://www.legislation.gov.uk/nisr/2021/116/regulation/3 (the official version)
Page: https://openlegislation.uk/rates-coronavirus-emergency-relief-regulations-northern-ireland-2021/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.