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Rates (Amendment) Act (Northern Ireland) 2009

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Temporary reduction of rates for specified hereditaments

Temporary reduction of rates for specified hereditaments

1.  For Article 31C of the principal Order (general stores etc., in rural settlements) there shall be substituted the following Article—

Temporary reduction of rates for specified hereditaments

31C.(1) Regulations may provide that the amount which, apart from the regulations, would be payable on account of a rate in respect of the net annual value of a specified hereditament for a specified year shall be reduced by a specified percentage if—

(a)the net annual value of the hereditament does not exceed a specified amount; and

(b)specified conditions are satisfied.

(2) In this Article—

“specified” means specified in regulations;

“specified hereditament” means a hereditament which falls within a specified class;

“specified percentage” includes a hundred per cent.

(3) Regulations may contain such provision as the Department considers necessary or expedient for the purposes of this Article..

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