The Rates (Small Business Hereditament Relief) (Amendment) Regulations (Northern Ireland) 2026
S.R. 2026/45 · Made 9 March 2026 · Extends to Northern Ireland
Rates
Made 9th March 2026
Coming into operation 1st April 2026
The Department of Financef1 makes the following Regulations in exercise of the powers conferred by Article 31C of the Rates (Northern Ireland) Order 1977f2.
Annotations to the whole text
Footnotes
- f1
-
The reference to the Department of Finance was amended to the Department of Finance and Personnel by Article 39 of, and Schedule 2 to, the Rates (Amendment) (Northern Ireland) Order 2006 (2006 No.2954 (N.I.18)). The Department of Finance and Personnel was renamed the Department of Finance by section 1(4) of, and Schedule 1 to, the Departments Act (Northern Ireland) 2016 (c.5 (N.I.)
- f2
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S.I. 1977/2157 (N.I. 28); Article 31C was substituted by section 1 of the Rates (Amendment) Act (Northern Ireland) 2009 (c. 8 (N.I.)) and amended by section 7 of the Financial Provisions Act (Northern Ireland) 2014 (c.6 (N.I.))
Contents
1Citation and commencementI1
These Regulations may be cited as the Rates (Small Business Hereditament Relief) (Amendment) Regulations (Northern Ireland) 2026 and shall come into operation on 1st April 2026.
2Definition of “qualifying year”I1
In the definition of “qualifying year” in regulation 2 of the Rates (Small Business Hereditament Relief) Regulations (Northern Ireland) 2010f1 for the words “1st April 2026” there shall be substituted the words “1st April 2027”.
Signature
Sealed with the Official Seal of the Department of Finance on 9th March 2026
(L.S.)
Andrew McAvoy
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 2027.