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The Rates (Coronavirus) (Emergency Relief) (No. 2) Regulations (Northern Ireland) 2020
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Regulation 2
SCHEDULE 2CLASSES OF SPECIFIED HEREDITAMENTS
This schedule has no associated Explanatory Memorandum
Class 1 – Hospitality
1. Restaurants licensed under Article 5(1)(e) of the Licensing (Northern Ireland) Order 1996(1)
2. Unlicensed restaurants.
3. Cafés.
4. Coffee shops.
5. Bistros.
6. Snack bars.
7. Public houses licensed under Article 5(1)(a) of the Licensing (Northern Ireland) Order 1996.
Class 2 - Tourism
8. Bed and breakfast accommodation.
9. Camping sites.
10. Caravan sites as defined by section 17 of the Caravans Act (Northern Ireland) 2011(2)
11. Chalets, holiday huts or bothies.
12. Guest houses.
13. Hotels.
14. Hostels, where no significant element of care is provided.
15. Self-catering holiday accommodation.
16. Timeshare accommodation.
17. Tourist attractions or tourist facilities.
Class 3 – Leisure
18. Cinemas.
19. Theatres.
20. Nightclubs.
21. Bingo halls.
22. Concert halls.
23. Music venues.
24. Public exhibition centres.
25. Museums and galleries.
26. Betting shops.
27. Amusement arcades or centres.
28. Premises granted an amusement permit under Article 108(1)(c) and (ca) of the Betting, Gaming, Lotteries and Amusements Order (Northern Ireland) 1985(3) or premises granted a pleasure permit under Article 157 of the Betting, Gaming, Lotteries and Amusements Order (Northern Ireland) 1985(4).
29. Sporting premises, sports grounds and associated sport clubs, clubhouses.
30. Skating rinks.
31. Fitness studios, gymnasiums, swimming pools, bowling alleys, child play centres, soft play areas, leisure centres or leisure facilities.
32. Sports courts
33. Outdoor activity centres.
34. Ticket offices.
35. Recreation grounds.
36. Funfairs.
37. Equestrian Centres.
Class 4 - Retail and Retail Services
38. Retail hereditaments.
39. Post offices
40. Barbers.
41. Hair salons, nail or beauty services.
42. Tattoo parlours or piercing parlours.
43. Shoe repairs.
44. Key cutting.
45. Photo processing.
46. Laundrettes and dry cleaners.
47. Clothing repair or alterations.
48. Tailors or dressmakers.
49. Vehicle or tool hire.
50. Car washing.
51. Repair of domestic electronic or domestic electrical goods.
52. Travel agencies or tour operators.
53. Taxi ordering depots.
54. Fast food retail outlets.
55. Garden centres.
56. Market places, including showrooms, within which retail goods are exhibited for sale to members of the public.
57. Car or caravan showrooms.
58. Auction houses.
59. Retail Estate Agents or Retail Letting Agents.
Class 5 - Other
60. Airports
61. Children’s day-care or nurseries.
(2)
(3)
S.I. 1985 No. 1204 (N.I. 11); Article 108(1) (c) and (ca) were inserted by Article 10(1)(a) of The Betting and Gaming (Northern Ireland) Order 2004 (S.I. 2004 No. 310 (N.I. 1)).
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