{
  "url": "https://openlegislation.uk/rates-northern-ireland-order-1977/article-31C",
  "json_url": "https://openlegislation.uk/rates-northern-ireland-order-1977/article-31C.json",
  "legislation": "nisi/1977/2157",
  "legislation_title": "Rates (Northern Ireland) Order 1977",
  "legislation_url": "https://openlegislation.uk/rates-northern-ireland-order-1977",
  "path": "article/31C",
  "kind": "article",
  "number": "31C",
  "heading": "Temporary reduction of rates for specified hereditaments",
  "text": "(1) Regulations may provide that the amount which, apart from the regulations, would be payable on account of a rate in respect of the net annual value of a specified hereditament for a specified year shall be reduced by a specified percentage or a specified amount if—\n(a) the net annual value of the hereditament does not exceed such other specified amount; and\n(b) specified conditions are satisfied.\n(2) In this Article—\n“specified” means specified in regulations;\n“specified hereditament” means a hereditament which falls within a specified class;\n“specified percentage” includes a hundred per cent.\n(3) Regulations may contain such provision as the Department considers necessary or expedient for the purposes of this Article.",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Art. 31C substituted (14.12.2009) by Rates (Amendment) Act (Northern Ireland) 2009 (c. 8), ss. 1, 19; S.R. 2009/375, art. 2(2), Sch. 2"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in art. 31C(1) inserted (29.4.2014) by Financial Provisions Act (Northern Ireland) 2014 (c. 6), ss. 7(a), 13(1)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in art. 31C(1)(a) substituted (29.4.2014) by Financial Provisions Act (Northern Ireland) 2014 (c. 6), ss. 7(b), 13(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisi/1977/2157/article/31C",
    "retrieved_at": "2026-10-29T04:53:19.076889+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."
}