Explanatory note
(This note is not part of the Regulations)
Article 31 of the Rates (Northern Ireland) Order 1977 provides for a 80% reduction of rates on certain hereditaments, or parts of hereditaments, used solely for the purposes of certain recreations. These Regulations increase that reduction to 100% in a case where—
(a)
a hereditament is occupied by a community amateur sports club registered under section 658 of the Corporation Tax Act 2010 (2010 c.4); and
(b)
is not a hereditament-
(i)
on which a person may under licence (other than an occasional licence) or a protection order sell intoxicating liquor by retail; or
(ii)
in respect of which a club is registered under the Registration of Clubs (Northern Ireland) Order 1996 (S.I. 1996/3159 (N.I. 23)).