# The Rates (Coronavirus) (Emergency Relief) Regulations (Northern Ireland) 2022, Paragraph 5


A hereditament which is used only for, or in connection with, telecommunications masts and towers.

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Source: https://www.legislation.gov.uk/nisr/2022/80/schedule/paragraph/5 (the official version)
Page: https://openlegislation.uk/rates-coronavirus-emergency-relief-regulations-northern-ireland-2022/schedule/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.