Interpretation2.
In these Regulations—
“the 1977 Order” means the Rates (Northern Ireland) Order 1977;
“airports” means the Belfast International Airport, the City of Derry Airport and the George Best Belfast City Airport;
“excepted hereditament” means a hereditament which falls within a class of hereditament described in Schedule 1;
“newspaper” means a daily, Sunday or local (other than daily or Sunday) newspaper circulating in Northern Ireland.
“retail hereditament” means a hereditament that is used for the retail sale of goods to members of the public who visit the building to buy goods for consumption or use elsewhere, whether or not by the buyer, for purposes unconnected with a trade or business, but does not include a hereditament whose retail floor space —
(a)
is greater than 500m² Net Internal Area (NIA) and is wholly or mainly used for the retail sale of food and household goods; or
(b)
“specified hereditament” means a hereditament —
(a)
which is, or would fall to be, shown in the NAV list from 1st April 2020;
(b)
the NAV of which does not exceed £3,250,000;
(c)
in respect of which there is a rates liability between 1st April 2021 and 31st March 2022;
(d)
which is intended for use, or is wholly or mainly used, as a hereditament that falls within the classes of hereditaments described in Schedule 2; and
(e)
which is not an excepted hereditament;
“specified year” means the year ending before the 1st April 2022; and
“statutory undertaker” means persons authorised or licensed by any statutory provision to carry on any railway, road transport, water transport, inland navigation or dock undertaking, or a gas undertaker, an electricity undertaker, a water undertaker or a sewerage undertaker.