Explanatory note
Northern Ireland
(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 Order has the effect of extending the rebate scheme under Article 31D for the period up to 31st March 2026.
The Order also revokes Article 2 of the Rates (Temporary Rebate) (Amendment) Order (Northern Ireland) 2024.