{
  "url": "https://openlegislation.uk/rates-increased-reduction-for-recreational-hereditaments-regulations-northern-ireland-2016/note",
  "json_url": "https://openlegislation.uk/rates-increased-reduction-for-recreational-hereditaments-regulations-northern-ireland-2016/note.json",
  "legislation": "nisr/2016/359",
  "legislation_title": "The Rates (Increased Reduction for Recreational Hereditaments) Regulations (Northern Ireland) 2016",
  "legislation_url": "https://openlegislation.uk/rates-increased-reduction-for-recreational-hereditaments-regulations-northern-ireland-2016",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nArticle 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—\n(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\n(b) is not a hereditament-\n(i) on which a person may under licence (other than an occasional licence) or a protection order sell intoxicating liquor by retail; or\n(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)).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2016/359/note",
    "retrieved_at": "2026-10-29T00:54:39.540852+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}