2016 No. 18
Rates

The Rates (Temporary Rebate) (Amendment) Order (Northern Ireland) 2016

Made
Affirmed by resolution of the Assembly on 22nd February 2016
Coming into operation
The Department of Finance and Personnel makes the following Order in exercise of the powers conferred by Article 31D(15) and (16) of the Rates (Northern Ireland) Order 19771.

Citation and commencement1.

This Order may be cited as the Rates (Temporary Rebate) (Amendment) Order (Northern Ireland) 2016 and shall come into operation on 1st April 2016.

Annotations:
Commencement Information

I1Art. 1 in operation at 1.4.2016, see art. 1

Temporary rebate for certain previously unoccupied hereditaments etc.F12.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Revocation3.

Sub-paragraphs (a) and (b) of Article 2 of the Rates (Temporary Rebate) (Amendment) Order (Northern Ireland) Order 20152 are revoked.
Annotations:
Commencement Information

I2Art. 3 in operation at 1.4.2016, see art. 1

Sealed with the Official Seal of the Department of Finance and Personnel on 22nd January 2016

(L.S.)
Brian McClure
A senior officer of the Department of Finance and Personnel
EXPLANATORY NOTE
(This note is not part of the Order)

Article 31D of the Rates (Northern Ireland) Order 1977 provides for a rebate on occupied rates for certain retail properties. This rebate applies to properties which become occupied during the four year period ending on 31st March 2016 after having been unoccupied for a continuous period of at least twelve months. The amount of the rebate is one half of the rates chargeable in respect of the net annual value of the property and is granted for a period of twelve months.

This Order extends the rebate to retail properties which become occupied during the year ending on 31st March 2017. The Order also revokes sub-paragraphs (a) and (b) of Article 2 of the Rates (Temporary Rebate) (Amendment) Order (Northern Ireland) 2015.