http://www.legislation.gov.uk/nisr/2022/77/article/1/made

The Rates (Temporary Rebate) (Amendment) Order (Northern Ireland) 2022

en

Government Printer for Northern Ireland

2022-03-24

RATES

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 one year period ending on 31st March 2023 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 twenty four months.