{
  "url": "https://openlegislation.uk/rates-temporary-rebate-amendment-order-northern-ireland-2015/note",
  "json_url": "https://openlegislation.uk/rates-temporary-rebate-amendment-order-northern-ireland-2015/note.json",
  "legislation": "nisr/2015/48",
  "legislation_title": "The Rates (Temporary Rebate) (Amendment) Order (Northern Ireland) 2015",
  "legislation_url": "https://openlegislation.uk/rates-temporary-rebate-amendment-order-northern-ireland-2015",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nArticle 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.\nThis Order extends the rebate to retail properties which become occupied during the year ending on 31st March 2016.\nThe Order also revokes the Rates (Temporary Rebate) (Amendment) Order (Northern Ireland) 2013 which extended the rebate to 31st March 2015.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2015/48/note",
    "retrieved_at": "2026-10-29T01:03:54.713686+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."
}