The Rates (Coronavirus) (Emergency Relief) Regulations (Northern Ireland) 2022

Regulation 2

SCHEDULE EXCEPTED HEREDITAMENTS

1.  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.

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

3.  A hereditament which is wholly owned by the Northern Ireland Housing Executive or a housing association registered in the register maintained under Part II of the Housing (Northern Ireland) Order 1992(1).

4.  A retail hereditament whose retail floor space—

(a) is greater than 500m² Net Internal Area (NIA) and is wholly or mainly used for the retail sale of food and household goods; or

(b) is wholly or mainly used for the retail sale of intoxicating liquor and licensed under Article 5(1)(b) of the Licensing (Northern Ireland) Order 1996.

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

6.  A telecommunications hereditament which is used or intended to be used for the purposes outlined within regulation 3 of the Valuation (Telecommunications, Natural Gas and Water) Regulations (Northern Ireland) 2010(2).

7.  A hereditament which is wholly or mainly used for the purposes of generating power by means of:-

(a) biomass;

(b) biofuels;

(c) anaerobic digestion;

(d) land fill gas;

(e) fuel cells;

(f) photovoltaics;

(g) water (including waves and tides);

(h) wind;

(i) solar power;

(j) geothermal sources;

(k) heat from air; water or the ground;

(l) combined heat and power systems.

(1)

S.I. 1992/1725 (N.I. 15)

(2)

S.R. 2010 No.431 as amended by S.R. 2014 No.67, S.R. 2018 No.67, S.R. 2019 No. 198 and SR 2020 No. 161