{
  "url": "https://openlegislation.uk/rates-small-business-hereditament-relief-regulations-northern-ireland-2010/regulation-4",
  "json_url": "https://openlegislation.uk/rates-small-business-hereditament-relief-regulations-northern-ireland-2010/regulation-4.json",
  "legislation": "nisr/2010/4",
  "legislation_title": "Rates (Small Business Hereditament Relief) Regulations (Northern Ireland) 2010",
  "legislation_url": "https://openlegislation.uk/rates-small-business-hereditament-relief-regulations-northern-ireland-2010",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Reduction of rates in respect of certain hereditaments used as post offices",
  "text": "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—\n(a) 100% if the net annual value of the hereditament does not exceed £9,000;\n(b) 50% if the net annual value of the hereditament exceeds £9,000 but does not exceed £12,000;\n(c) 20% if the net annual value of the hereditament exceeds £12,000 but does not exceed £15,000.",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 4 in operation at 1.4.2010, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2010/4/regulation/4",
    "retrieved_at": "2026-10-29T01:29:12.054524+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."
}