# The Rates (Temporary Rebate) (Amendment) Order (Northern Ireland) 2022

S.R. 2022/77 · made 2 March 2022 · revised to 15 May 2024

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.

Made under: Rates (Northern Ireland) Order 1977 (Article 31D)

PDFs: Printed copy https://openlegislation.uk/rates-temporary-rebate-amendment-order-northern-ireland-2022/pdf/nisr_20220077_en.pdf; NI Explanatory Memorandum https://openlegislation.uk/rates-temporary-rebate-amendment-order-northern-ireland-2022/pdf/nisrem_20220077_en.pdf

## Introductory text

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 1977.

## 1 Citation and commencement

This Order may be cited as the Rates (Temporary Rebate) (Amendment) Order (Northern Ireland) 2022 and shall come into operation on 1st May 2022.

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

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 3 Revocation

Article 2 of the Rates (Temporary Rebate) (Amendment) Order (Northern Ireland) Order 2016 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.

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Source: https://www.legislation.gov.uk/nisr/2022/77 (the official version)
Page: https://openlegislation.uk/rates-temporary-rebate-amendment-order-northern-ireland-2022
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.