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Rates (Small Business Hereditament Relief) Regulations (Northern Ireland) 2010
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- 2010 No. 4
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Regulation 2
SCHEDULEEXCEPTED HEREDITAMENTS
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.
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