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The Rates (Coronavirus) (Emergency Relief) (No. 2) Regulations (Northern Ireland) 2022
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- Northern Ireland Statutory Rules
- 2022 No. 81
- Regulation 3
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Reduction of rates in respect of specified hereditaments
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3. Subject to the condition in regulation 5, where liability for rates for a specified hereditament occurs on or after 1st April 2022 the amount which, apart from these Regulations, would be payable during a specified year shall be reduced by 100% for any liability commencing on or after 1st May 2022 and ending on −
(a)30th June 2022; or
(b)the date on which that liability ceases,
whichever is the earlier.
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