# The Rates (Temporary Rebate) (Amendment) Order (Northern Ireland) 2015

S.R. 2015/48 · made 10 February 2015 · revised to 1 April 2016

Article 31D of the Rates (Northern Ireland) Order 1977 provides for a rebate on occupied rates for retail properties. This rebate applies to properties which become occupied during the three year period ending on 31st March 2015 after having been unoccupied for a continuous period of at least twelve months. The amount of the rebate is one half of the rates chargeable in respect of the net annual value of the property and is granted for a period of twelve months.

PDFs: Printed copy https://openlegislation.uk/rates-temporary-rebate-amendment-order-northern-ireland-2015/pdf/nisr_20150048_en.pdf; Explanatory Memorandum https://openlegislation.uk/rates-temporary-rebate-amendment-order-northern-ireland-2015/pdf/nisrem_20150048_en.pdf

## Introductory text

Rates
Made 10th February 2015
Affirmed by resolution of the Assembly on 2nd March 2015
Coming into operation 1st April 2015
The Department of Finance and Personnel makes the following Order in exercise of the powers conferred by Article 31D(15) and (16) of the Rates (Northern Ireland) Order 1977 .

## 1 Citation and commencement

This Order may be cited as the Rates (Temporary Rebate) (Amendment) Order (Northern Ireland) 2015 and shall come into operation on 1st April 2015.

## 2 Temporary rebate for certain previously unoccupied hereditaments etc.

In Article 31D of the Rates (Northern Ireland) Order 1977 (temporary rebate for certain previously unoccupied hereditaments etc.)—
(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c) in paragraph (5) for the definition of “F” there shall be substituted the following definition-
““F” means the first person to occupy the hereditament after the continuous period of unoccupancy mentioned in paragraph (3)(b);”.

## 3 Revocation

The Rates (Temporary Rebate) (Amendment) Order (Northern Ireland) Order 2013 is revoked.

## Signature

Sealed with the Official Seal of the Department of Finance and Personnel on 10th February 2015
L.S.
Brian McClure
A senior officer of the
Department of Finance and Personnel

## Explanatory note

(This note is not part of the Order)
Article 31D of the Rates (Northern Ireland) Order 1977 provides for a rebate on occupied rates for retail properties. This rebate applies to properties which become occupied during the three year period ending on 31st March 2015 after having been unoccupied for a continuous period of at least twelve months. The amount of the rebate is one half of the rates chargeable in respect of the net annual value of the property and is granted for a period of twelve months.
This Order extends the rebate to retail properties which become occupied during the year ending on 31st March 2016.
The Order also revokes the Rates (Temporary Rebate) (Amendment) Order (Northern Ireland) 2013 which extended the rebate to 31st March 2015.

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Source: https://www.legislation.gov.uk/nisr/2015/48 (the official version)
Page: https://openlegislation.uk/rates-temporary-rebate-amendment-order-northern-ireland-2015
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.