3.—(1) For any period in a financial year where sub-paragraph (2) applies to a hereditament, the rates leviable in respect of the hereditament are to be 50 per cent. of the rates which would have been leviable apart from this paragraph.
(2) This sub-paragraph applies where—
(a)the hereditament is within a settlement identified in the Department's rural settlement list for the financial year in which the period falls,
(b)the net annual value of the hereditament shown in the [F2NAV list] at the beginning of that financial year is not more than any amount specified by the Department F3. . . by order subject to negative resolution, and
(c)during the period concerned—
(i)the whole or part of the hereditament is used as a qualifying general store or qualifying post office, or
(ii)any conditions specified by the Department F4. . . by order subject to affirmative resolution are satisfied;
and sub-paragraphs (3) to (5) apply for the purposes of this sub-paragraph.
(3) The whole or part of a hereditament is used as a qualifying general store for any period in a financial year if—
(a)a trade or business consisting wholly or mainly of the sale by retail of both food for human consumption (excluding confectionery) and general household goods is carried on there, and
(b)such a trade or business is not carried on in any other hereditament or part of a hereditament, in the settlement concerned.
(4) The whole or part of a hereditament is used as a qualifying post office for any period in a financial year if—
(a)it is used for the purposes of[F5 a universal service provider (within the meaning of the Postal Services Act 2000) and in connection with the provision of a universal postal service (within the meaning of that Act)], and
(b)no other hereditament, or part of a hereditament in the settlement concerned is so used.
(5) Where a hereditament or part is used as a qualifying general store or qualifying post office for any period in a financial year, it is not to be treated as ceasing to be so used merely because the condition in sub-paragraph (3)(b) or (4)(b) ceases to be satisfied.
F2Words in Sch. 9A para. 3(2)(b) substituted (1.4.2007) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 39, Sch. 2 para. 47(2); S.R. 2006/464, art. 2(4)
F3Words in Sch. 9A para. 3(2)(b) repealed (1.4.2007) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 41, Sch. 3; S.R. 2006/464, art. 2(4)
F4Words in Sch. 9A para. 3(2)(c)(ii) repealed (1.4.2007) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 41, Sch. 3; S.R. 2006/464, art. 2(4)