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Rates (Transitional Relief) Order (Northern Ireland) 1997

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Transitional relief

4.—(1) Where the unadjusted amount in respect of a specified hereditament in a relevant year exceeds the base amount for that year by not less than one-quarter of the base amount, the unadjusted amount for that year shall, subject to Articles 5 and 6, be reduced in accordance with paragraphs (2) to (4).

(2) In the year ending on 31st March 1998, the unadjusted amount shall be reduced by the whole of the difference between that amount and one and one-quarter times the base amount.

(3) In the year ending on 31st March 1999, the unadjusted amount shall be reduced by two-thirds of the difference between that amount and one and one-quarter times the base amount.

(4) In the year ending on 31st March 2000, the unadjusted amount shall be reduced by one third of the difference between that amount and one and one-quarter times the base amount.

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