# The Rates (Small Business Hereditament Relief) (Amendment) Regulations (Northern Ireland) 2026

S.R. 2026/45 · made 9 March 2026 · revised to 1 April 2026

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.

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

PDFs: Printed copy https://openlegislation.uk/rates-small-business-hereditament-relief-amendment-regulations-northern-ireland-2026/pdf/nisr_20260045_en.pdf; NI Explanatory Memorandum https://openlegislation.uk/rates-small-business-hereditament-relief-amendment-regulations-northern-ireland-2026/pdf/nisrem_20260045_en_001.pdf

## Introductory text

Rates
Made 9th March 2026
Coming into operation 1st April 2026
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) Regulations (Northern Ireland) 2026 and shall come into operation on 1st April 2026.

## 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 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.

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Source: https://www.legislation.gov.uk/nisr/2026/45 (the official version)
Page: https://openlegislation.uk/rates-small-business-hereditament-relief-amendment-regulations-northern-ireland-2026
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.