# Rates (Small Business Hereditament Relief) Regulations (Northern Ireland) 2010, Regulation 4: Reduction of rates in respect of certain hereditaments used as post offices

Extent: N.I.

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—
(a) 100% if the net annual value of the hereditament does not exceed £9,000;
(b) 50% if the net annual value of the hereditament exceeds £9,000 but does not exceed £12,000;
(c) 20% if the net annual value of the hereditament exceeds £12,000 but does not exceed £15,000.

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Source: https://www.legislation.gov.uk/nisr/2010/4/regulation/4 (the official version)
Page: https://openlegislation.uk/rates-small-business-hereditament-relief-regulations-northern-ireland-2010/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.