Rates (Small Business Hereditament Relief) Regulations (Northern Ireland) 2010

Regulation 2

SCHEDULEEXCEPTED HEREDITAMENTS

This schedule has no associated Explanatory Memorandum

1.  A hereditament which is used only for the purposes of a machine which provides automatic telling and other services on behalf of a bank or building society.

2.  A hereditament which is used only for the display of advertisements.

3.  A hereditament which is used only for, or in connection with, the parking of motor vehicles.

4.  A hereditament which is used only for, or in connection with, telecommunications masts and towers.

5.  A hereditament which is occupied by a Northern Ireland department or by a Minister of the Crown or by any officer or body exercising functions on behalf of the Crown.

6.  A hereditament which is occupied by a body established by or under a statutory provision or by a statutory undertaker.