{
  "url": "https://openlegislation.uk/rates-transitional-relief-order-northern-ireland-2015/article-2",
  "json_url": "https://openlegislation.uk/rates-transitional-relief-order-northern-ireland-2015/article-2.json",
  "legislation": "nisr/2015/83",
  "legislation_title": "The Rates (Transitional Relief) Order (Northern Ireland) 2015",
  "legislation_url": "https://openlegislation.uk/rates-transitional-relief-order-northern-ireland-2015",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Transitional relief",
  "text": "Subject to Article 4, the amount of the sum which would be chargeable in respect of a capital value district rate in respect of a hereditament which, but for the coming into operation of section 1 of the Local Government (Boundaries) Act (Northern Ireland) 2008, would have been in a former district specified in column 1 of Schedule 1 and which, on or after 1st April 2015, is in a district specified in column 2 of that Schedule, shall be reduced—\n(a) in the year ending on 31st March 2016, by 80% of the amount attributable to the part of the capital value district rate specified in the corresponding entry in column 3 of that Schedule;\n(b) in the year ending on 31st March 2017, by 60% of the amount mentioned in paragraph (a);\n(c) in the year ending on 31st March 2018, by 40% of the amount mentioned in paragraph (a); and\n(d) in the year ending 31st March 2019, by 20% of the amount mentioned in paragraph (a).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2008 c. (N.I.)7"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2015/83/article/2",
    "retrieved_at": "2026-10-29T01:03:26.767802+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}