# The Rates (Temporary Rebate) (Amendment) Order (Northern Ireland) 2026

S.R. 2026/20 · made 19 February 2026 · revised to 19 February 2026

Article 31D of the Rates (Northern Ireland) Order 1977 provides for a rebate on occupied rates for certain retail properties.

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

PDFs: Printed copy https://openlegislation.uk/rates-temporary-rebate-amendment-order-northern-ireland-2026/pdf/nisr_20260020_en.pdf; NI Explanatory Memorandum https://openlegislation.uk/rates-temporary-rebate-amendment-order-northern-ireland-2026/pdf/nisrem_20260020_en_001.pdf

## Introductory text

Order laid before the Assembly under Article 31D(15) of the Rates (Northern Ireland) Order 1977 and subject to affirmative resolution procedure of the Assembly
Rates
Made 19th February 2026
Coming into operation 1st April 2026
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) 2026 and shall come into operation on 1st April 2026.

## 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) in paragraph (2) for the words “1st April 2026” substitute, “1st April 2027”;
(b) in paragraph (3)(b) for the words “the one year period ending on 31st March 2026” substitute, “the one year period ending on 31st March 2027”; and
(c) in paragraph (7)(a) for the words “twelve months” substitute, “twenty-four months”.

## 3 Revocation

Article 2 of the Rates (Temporary Rebate) (Amendment) Order (Northern Ireland) 2025 is revoked.

## Signature

Sealed with the Official Seal of the Department of Finance on 19th February 2026
(L.S.)
Andrew McAvoy
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 Order has the effect of extending the rebate scheme under Article 31D for the period up to 31st March 2027.
The Order also revokes Article 2 of the Rates (Temporary Rebate) (Amendment) Order (Northern Ireland) 2025.

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Source: https://www.legislation.gov.uk/nisr/2026/20 (the official version)
Page: https://openlegislation.uk/rates-temporary-rebate-amendment-order-northern-ireland-2026
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.