# The Rates (Small Business Hereditament Relief) (Amendment) (No. 2) Regulations (Northern Ireland) 2022

S.R. 2022/295 · made 8 November 2022 · revised to 8 December 2022

These Regulations amend the definition of “qualifying year” in the Rates (Small Business Hereditament Relief) Regulations (Northern Ireland) 2010 to provide for an extension of the small business rate relief scheme until 31st March 2024.

Made under: Rates (Northern Ireland) Order 1977 (Article 31C)

PDFs: Printed copy https://openlegislation.uk/rates-small-business-hereditament-relief-amendment-no-2-regulations-northern-ireland-2022/pdf/nisr_20220295_en.pdf; NI Explanatory Memorandum https://openlegislation.uk/rates-small-business-hereditament-relief-amendment-no-2-regulations-northern-ireland-2022/pdf/nisrem_20220295_en.pdf

## Introductory text

Rates
Made 8th November 2022
Coming into operation 8th December 2022
The Department of Finance makes the following Regulations in exercise of the powers conferred by Article 31C of the Rates (Northern Ireland) Order 1977.

## 1 Citation and commencement

These Regulations may be cited as the Rates (Small Business Hereditament Relief) (Amendment) (No. 2) Regulations (Northern Ireland) 2022 and shall come into operation on 8th December 2022.

## 2 Definition of “qualifying year”

In the definition of “qualifying year” in regulation 2 of the Rates (Small Business Hereditament Relief) Regulations (Northern Ireland) 2010 for the words “1st April 2023” there shall be substituted the words “1st April 2024”.

## Signature

Sealed with the Official Seal of the Department of Finance on 8th November 2022
L.S.
Sharon Magee
A senior officer of the Department of Finance

## Explanatory note

(This note is not part of the Regulations)
These Regulations amend the definition of “qualifying year” in the Rates (Small Business Hereditament Relief) Regulations (Northern Ireland) 2010 to provide for an extension of the small business rate relief scheme until 31st March 2024.

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Source: https://www.legislation.gov.uk/nisr/2022/295 (the official version)
Page: https://openlegislation.uk/rates-small-business-hereditament-relief-amendment-no-2-regulations-northern-ireland-2022
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.