http://www.legislation.gov.uk/nia/2016/6/section/3Rates (Amendment) Act (Northern Ireland) 2016An Act to amend the Rates (Northern Ireland) Order 1977 to enable regulations to be made permitting an increase in the level of reduction in the normal rate to 100% for certain hereditaments used for prescribed recreation; to provide that certain hereditaments are not to be treated for the purposes of the Order as occupied by reason only of them containing certain window displays; and for connected purposes.texttext/xmlenStatute Law Database2017-06-06Expert Participation2016-10-26
Window displays not to constitute occupation under the 1977 Order in certain cases3In Schedule 8A to the 1977 Order (unoccupied hereditaments), after paragraph 9 add—101For the purposes of Article 25A, if (apart from this paragraph) a hereditament to which this paragraph applies (“hereditament A”) would be treated as occupied by reason only of a window display during any period beginning with the date on which section3 of the Rates (Amendment) Act (Northern Ireland) 2016 comes into operation and ending on 31 March 2017, it shall be treated as unoccupied for so much of that period as for which the conditions in sub-paragraph (2) are satisfied.2The conditions are—athe depth of the window display does not exceed 1.5 metres and the area of the window display does not exceed 5 per cent. of the floor area of the part of the building that is fronted by the window display;bwhere the window display is for the purposes of or identifies a trade or business, the trade or business is carried on in a different hereditament that is situated wholly or partly within a prescribed area in relation to hereditament A; andcthe window display is not for political purposes or detrimental to the advancement of good community relations.3This paragraph applies to a hereditament if it is included in the NAV list and (disregarding the window display) is—aa hereditament which, when last occupied, was used for the purpose of the retail provision of goods or services to members of the public who visit it; orba hereditament which has never been occupied but is comprised of a building or part of a building that is constructed or adapted for the purpose mentioned in head (a).4The Department may, by order made subject to affirmative resolution, substitute a different date for the date for the time being specified in sub-paragraph (1).5The Department may, by order made subject to affirmative resolution, amend sub-paragraphs (2) and (3)..S. 3 in operation at 19.9.2016 for specified purposes by S.R. 2016/331, art. 2(b)