# The Rates (Coronavirus) (Emergency Relief) Regulations (Northern Ireland) 2021, Regulation 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.

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Source: https://www.legislation.gov.uk/nisr/2021/116/regulation/5 (the official version)
Page: https://openlegislation.uk/rates-coronavirus-emergency-relief-regulations-northern-ireland-2021/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.