# The Rates (Temporary Rebate) (Amendment) Order (Northern Ireland) 2026, Article 2: Temporary rebate for certain previously unoccupied hereditaments etc.

Extent: N.I.
Status: prospective

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”.

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Source: https://www.legislation.gov.uk/nisr/2026/20/article/2 (the official version)
Page: https://openlegislation.uk/rates-temporary-rebate-amendment-order-northern-ireland-2026/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.