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Statutory Rules of Northern Ireland |
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You are here: BAILII >> Databases >> Statutory Rules of Northern Ireland >> The Rates (Temporary Rebate) (Amendment) Order (Northern Ireland) 2024 No. 87 URL: http://www.bailii.org/nie/legis/num_reg/2024/nisr_202487_en_1.html |
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This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
Order laid before the Assembly under Article 31D(15) of the Rates (Northern Ireland) Order 1977 and subject to affirmative resolution procedure of the Assembly
Statutory Rules of Northern Ireland
Rates
Made
29th March 2024
Coming into operation
15th May 2024
The Department of Finance makes the following Order in exercise of the powers conferred by Article 31D(15) and (16) of the Rates (Northern Ireland) Order 1977( 1).
1. This Order may be cited as the Rates (Temporary Rebate) (Amendment) Order (Northern Ireland) 2024 and shall come into operation on 15th May 2024.
2. In Article 31D of the Rates (Northern Ireland) Order 1977 (temporary rebate for certain previously unoccupied hereditaments etc.)—
(a) in paragraph (2) for the words “1st April 2023” substitute, “1st April 2025”;
(b) in paragraph (3)(b) for the words “the one year period ending on 31st March 2023” substitute, “the one year period ending on 31st March 2025”.
3. Article 2 of the Rates (Temporary Rebate) (Amendment) Order (Northern Ireland) 2022( 2) is revoked.
Sealed with the Official Seal of the Department of Finance on 29th March 2024
(L.S.)
Andrew McAvoy
A senior officer of the Department of Finance
(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 one year period ending on 31st March 2025 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.
The Order also revokes Article 2 of the Rates (Temporary Rebate) (Amendment) Order (Northern Ireland) 2022.
S.I. 1977/2157 (N.I. 28); Article 31D was inserted by section 2 of the Rates (Amendment) Act (Northern Ireland) 2012 (c.1 (N.I.))and amended by S.R. 2015 No. 48
