Explanatory Memorandum

Rates (Amendment) (Northern Ireland) Order 2006

2006 No. 2954

Commentary on Articles

Part Iv – Reliefs and Exemptions Etc.

Article 19: Extension of exemption relating to sale of goods donated to a charity

32.This Article extends exemption from rates to the sale of other goods (in addition to goods donated to a charity), where the hereditament is used mainly for the sale of donated goods and the proceeds of the sale of those goods are applied for the purposes of a charity. An order specifying the type of goods would have to be laid before and approved by a resolution of the Assembly.