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Rates (Small Business Hereditament Relief) (Amendment) Regulations (Northern Ireland) 2013
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- 2013 No. 46
- Regulation 2
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Amendment of the Rates (Small Business Hereditament Relief) Regulations (Northern Ireland) 2010
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2.—(1) The Rates (Small Business Hereditaments Relief) Regulations (Northern Ireland) 2010(1) shall be amended in accordance with paragraphs (2) to (4).
(2) In regulation 2 (interpretation) after the definition of “post office” there shall be inserted the following definition—
““prescribed recreation” has the meaning assigned to it by Article 31(6) of the 1977 Order;”.
(3) In regulation 3 (reduction of rates in respect of certain qualifying hereditaments) for “£10,000” in both places where it occurs there shall be substituted “£15,000”.
(4) In the Schedule (excepted hereditaments) after paragraph 6 there shall be inserted the following paragraphs—
“7. A hereditament which is shown in the NAV list as used solely for the purposes of a prescribed recreation.
8. A hereditament which is shown in the NAV list as having part of its net annual value apportioned to a part or parts of the hereditament used solely for the purposes of a prescribed hereditament.
9. A hereditament which is distinguished in the NAV list as occupied and used wholly or partly for industrial purposes or for transport purposes.”.
(1)
S.R. 2010 No. 4 as amended by S.R. 2012 No. 106
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