The Rates (Temporary Rebate) (Amendment) Order (Northern Ireland) 2022
S.R. 2022/77 · Made 2 March 2022 · Extends to Northern Ireland
Rates
Made 2nd March 2022
Affirmed by resolution of the Assembly on 21st March 2022
Coming into operation 1st May 2022
The Department of Finance makes the following Order in exercise of the powers conferred by Article 31D(15) and (16) of the Rates (Northern Ireland) Order 1977f1.
Annotations to the whole text
Footnotes
- f1
-
S.I. 1977/2157 (N.I. 28); Article 31D was inserted by section 2 of the Rates (Amendment) Act (Northern Ireland) 2012 (c.1 (N.I.)) and amended by S.R. 2015 No. 48
Contents
- 1Citation and commencement
- 2Temporary rebate for certain previously unoccupied hereditaments etc. Repealed
- 3Revocation
- Signature
- Explanatory note
1Citation and commencementI1
This Order may be cited as the Rates (Temporary Rebate) (Amendment) Order (Northern Ireland) 2022 and shall come into operation on 1st May 2022.
2Temporary rebate for certain previously unoccupied hereditaments etc.F1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3RevocationI1
Article 2 of the Rates (Temporary Rebate) (Amendment) Order (Northern Ireland) Order 2016f1 is revoked.
Signature
Sealed with the Official Seal of the Department of Finance on 2nd March 2022
(L.S.)
Sharon Magee
A senior officer of the Department of Finance
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 certain retail properties. This rebate applies to properties which become occupied during the one year period ending on 31st March 2023 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 twenty four months.
The Order also revokes Article 2 of the Rates (Temporary Rebate) (Amendment) Order (Northern Ireland) 2016.