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The Rates (Coronavirus) (Emergency Relief) Regulations (Northern Ireland) 2021 in Scotland

S.R. 2021/116 · Made 30 April 2021

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Rates

Made 30th April 2021

Coming into operation 7th May 2021

The Department of Financef1 makes the following Regulations in exercise of the powers conferred by Article 31C of the Rates (Northern Ireland) Order 1977f2.

Annotations to the whole text

Footnotes

f1

The reference to the Department of Finance was amended to the Department of Finance and Personnel by Article 39 of, and Schedule 2 to, the Rates (Amendment) (Northern Ireland) Order 2006 (2006 No.2954 (N.I.18)). The Department of Finance and Personnel was renamed the Department of Finance by section 1(4) of, and Schedule 1 to, the Departments Act (Northern Ireland) 2016 (c.5 (N.I.))

f2

S.I. 1977/2157 (N.I. 28); Article 31C was substituted by section 1 of the Rates (Amendment) Act (Northern Ireland) 2009 and amended by section 7 of the Financial Provisions Act (Northern Ireland) 2014 (c.6 (N.I.))

Contents

  1. 1Citation and commencement
  2. 2Interpretation
  3. 3Reduction of rates in respect of specified hereditaments
  4. 4Treatment of mixed hereditaments
  5. 5Condition for reduction of rates in certain circumstances
  6. 6Reduction under the Rates (Small Business Hereditament Relief) Regulations (Northern Ireland) 2010
  7. 7Reduction after the application of Article 43 of the Rates (Northern Ireland) Order 1977
  8. 8Application to disapply a reduction of rates in respect of a specified hereditament
  9. 9Application to disapply a reduction of rates in respect of a specified hereditament
  10. Signature
  11. Schedule 1: EXCEPTED HEREDITAMENTS
  12. 1Paragraph 1
  13. 2Paragraph 2
  14. 3Paragraph 3
  15. Schedule 2: CLASSES OF SPECIFIED HEREDITAMENTS
  17. 1Paragraph 1
  18. 2Paragraph 2
  19. 3Paragraph 3
  20. 4Paragraph 4
  21. 5Paragraph 5
  22. 6Paragraph 6
  23. 7Paragraph 7
  25. 8Paragraph 8
  26. 9Paragraph 9
  27. 10Paragraph 10
  28. 11Paragraph 11
  29. 12Paragraph 12
  30. 13Paragraph 13
  31. 14Paragraph 14
  32. 15Paragraph 15
  33. 16Paragraph 16
  34. 17Paragraph 17
  36. 18Paragraph 18
  37. 19Paragraph 19
  38. 20Paragraph 20
  39. 21Paragraph 21
  40. 22Paragraph 22
  41. 23Paragraph 23
  42. 24Paragraph 24
  43. 25Paragraph 25
  44. 26Paragraph 26
  45. 27Paragraph 27
  46. 28Paragraph 28
  47. 29Paragraph 29
  48. 30Paragraph 30
  49. 31Paragraph 31
  50. 32Paragraph 32
  51. 33Paragraph 33
  52. 34Paragraph 34
  53. 35Paragraph 35
  54. 36Paragraph 36
  55. 37Paragraph 37
  57. 38Paragraph 38
  58. 39Paragraph 39
  59. 40Paragraph 40
  60. 41Paragraph 41
  61. 42Paragraph 42
  62. 43Paragraph 43
  63. 44Paragraph 44
  64. 45Paragraph 45
  65. 46Paragraph 46
  66. 47Paragraph 47
  67. 48Paragraph 48
  68. 49Paragraph 49
  69. 50Paragraph 50
  70. 51Paragraph 51
  71. 52Paragraph 52
  72. 53Paragraph 53
  73. 54Paragraph 54
  74. 55Paragraph 55
  75. 56Paragraph 56
  76. 57Paragraph 57
  77. 58Paragraph 58
  79. 59Paragraph 59
  80. 60Paragraph 60
  81. 61Paragraph 61
  82. 62Paragraph 62
  83. Explanatory note

1Citation and commencement

These Regulations may be cited as the Rates (Coronavirus) (Emergency Relief) Regulations (Northern Ireland) 2021 and shall come into operation on 7th May 2021.

2Interpretation

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) 2010f1;

  • “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 1975f2;

  • “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 —

    1. (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

    2. (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 1996f3;

  • “specified hereditament” means a hereditament —

    1. (a)

      which is, or would fall to be, shown in the NAV list from 1st April 2020;

    2. (b)

      the NAV of which does not exceed £3,250,000;

    3. (c)

      in respect of which there is a rates liability between 1st April 2021 and 31st March 2022;

    4. (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

    5. (e)

      which is not an excepted hereditament;

  • “specified year” means the year ending before the 1st April 2022; 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.

3Reduction 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.

4Treatment 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.

5Condition 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.

6Reduction 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.

7Reduction after the application of Article 43 of the Rates (Northern Ireland) Order 1977

A reduction applicable to a specified hereditament by virtue of these Regulations is to be applied after any reduction applied to that hereditament due to it being distinguished in the NAV list as a result of Article 43(1) of the Rates (Northern Ireland) Order 1977.

8Application 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.

9Application to disapply a reduction of rates in respect of a specified hereditament

An application under regulation 8 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 30th April 2021

(L.S.)

Alan Brontë

A senior officer of the Department of Finance

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 1992f1

1

Restaurants licensed under Article 5(1)(e) of the Licensing (Northern Ireland) Order 1996f1

2

Unlicensed restaurants.

3

Cafés.

4

Coffee shops.

5

Bistros.

6

Snack bars.

7

Public houses licensed under Article 5(1)(a) of the Licensing (Northern Ireland) Order 1996.

8

Bed and breakfast accommodation.

9

Camping sites.

10

Caravan sites as defined by section 17 of the Caravans Act (Northern Ireland) 2011f1

11

Chalets, holiday huts or bothies.

12

Guest houses.

13

Hotels.

14

Hostels, where no significant element of care is provided.

15

Self-catering holiday accommodation.

16

Timeshare accommodation.

17

Tourist attractions or tourist facilities.

18

Cinemas.

19

Theatres.

20

Nightclubs.

21

Bingo halls.

22

Concert halls.

23

Music venues.

24

Public exhibition centres.

25

Museums and galleries.

26

Betting shops.

27

Amusement arcades or centres.

28

Premises granted an amusement permit under Article 108(1)(c) and (ca) of the Betting, Gaming, Lotteries and Amusements Order (Northern Ireland) 1985f1 or premises granted a pleasure permit under Article 157 of the Betting, Gaming, Lotteries and Amusements Order (Northern Ireland) 1985f2.

29

Sporting premises, sports grounds and associated sport clubs.

30

Skating rinks.

31

Fitness studios, gymnasiums, swimming pools, bowling alleys, child play centres, soft play areas, leisure centres or leisure facilities.

32

Sports courts

33

Outdoor activity centres.

34

Ticket offices.

35

Recreation grounds.

36

Funfairs.

37

Equestrian Centres.

38

Retail hereditaments.

39

Post offices

40

Barbers.

41

Hair salons, nail or beauty services.

42

Tattoo parlours or piercing parlours.

43

Shoe repairs.

44

Key cutting.

45

Photo processing.

46

Laundrettes and dry cleaners.

47

Clothing repair or alterations.

48

Tailors or dressmakers.

49

Vehicle or tool hire.

50

Car washing.

51

Repair of domestic electronic or domestic electrical goods.

52

Travel agencies or tour operators.

53

Taxi ordering depots.

54

Fast food retail outlets.

55

Garden centres.

56

Market places, including showrooms, within which retail goods are exhibited for sale to members of the public.

57

Car or caravan showrooms.

58

Auction houses.

59

Airports

60

Children’s day-care or nurseries.

61

An industrial business occupying an industrial hereditament distinguished in the NAV list as a result of Article 43 of the Rates (Northern Ireland) Order 1977.

62

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 for the financial year ending before 1st April 2022. 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 April 2021 and 31st March 2022.

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 makes provision to ensure that any reduction to rates liability provided under these Regulations is applied after any reduction in the rates liability for that hereditament due to it being distinguished in the NAV list as a result of Article 43(1) of the Rates (Northern Ireland) Order 1977.

Regulation 8 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.