# The Rates (Transitional Relief) Order (Northern Ireland) 2015, Article 3: Transitional relief


Subject to Article 4, the amount of the sum which would be chargeable in respect of a net annual 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 2 and which, on or after 1st April 2015, is in a district specified in column 2 of that Schedule, shall be reduced—
(a) in the year ending on 31st March 2016, by 80% of the amount attributable to the part of the net annual value district rate specified in the corresponding entry in column 3 of that Schedule;
(b) in the year ending on 31st March 2017, by 60% of the amount mentioned in paragraph (a);
(c) in the year ending on 31st March 2018, by 40% of the amount mentioned in paragraph (a); and
(d) in the year ending on 31st March 2019, by 20% of the amount mentioned in paragraph (a).

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Source: https://www.legislation.gov.uk/nisr/2015/83/article/3 (the official version)
Page: https://openlegislation.uk/rates-transitional-relief-order-northern-ireland-2015/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.