# The Rates (Increased Reduction for Recreational Hereditaments) Regulations (Northern Ireland) 2016, Note: 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)).

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Source: https://www.legislation.gov.uk/nisr/2016/359/note (the official version)
Page: https://openlegislation.uk/rates-increased-reduction-for-recreational-hereditaments-regulations-northern-ireland-2016/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.