Regulation 4 Reduction of rates in respect of certain hereditaments used as post officesI1
Northern Ireland
Subject to regulation 5 and the condition in regulation 6, the amount which, apart from these Regulations, would be payable for a qualifying year on account of a rate in respect of the net annual value of a hereditament the whole or any part of which is used as a post office, shall be reduced by—
100% if the net annual value of the hereditament does not exceed £9,000;
50% if the net annual value of the hereditament exceeds £9,000 but does not exceed £12,000F1;
20% if the net annual value of the hereditament exceeds £12,000 but does not exceed £15,000.
Annotations
Textual amendments
- F1
Full stop in Reg. 4(b) substituted for semicolon (1.4.2014) by The Rates (Small Business Hereditament Relief) (Amendment) Regulations (Northern Ireland) 2014 (S.R. 2014/68), regs. 1, 2(2)
- F2
Reg. 4(c) added (1.4.2014) by The Rates (Small Business Hereditament Relief) (Amendment) Regulations (Northern Ireland) 2014 (S.R. 2014/68), regs. 1, 2(3)