BAILII is celebrating 24 years of free online access to the law! Would you consider making a contribution?
No donation is too small. If every visitor before 31 December gives just £1, it will have a significant impact on BAILII's ability to continue providing free access to the law.
Thank you very much for your support!
 |
[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback] | |
Statutory Rules of Northern Ireland |
||
|
You are here: BAILII >> Databases >> Statutory Rules of Northern Ireland >> Rates (Small Business Hereditament Relief) (Amendment) Regulations (Northern Ireland) 2013 No. 46 URL: http://www.bailii.org/nie/legis/num_reg/2013/nisr_201346_en_1.html |
||
[New search] [Printable PDF version] [Help]
Statutory Rules of Northern Ireland
Rates
Made
6th March 2013
Coming into operation
1st April 2013
The Department of Finance and Personnel makes the following Regulations in exercise of the powers conferred by Article 31C of the Rates (Northern Ireland) Order 1977(1).
1. These Regulations may be cited as the Rates (Small Business Hereditament Relief) (Amendment) Regulations (Northern Ireland) 2013 and shall come into operation on 1st April 2013.
2.-(1) The Rates (Small Business Hereditaments Relief) Regulations (Northern Ireland) 2010(2) shall be amended in accordance with paragraphs (2) to (4).
(2) In regulation 2 (interpretation) after the definition of "post office" there shall be inserted the following definition-
""prescribed recreation" has the meaning assigned to it by Article 31(6) of the 1977 Order;".
(3) In regulation 3 (reduction of rates in respect of certain qualifying hereditaments) for "£10,000" in both places where it occurs there shall be substituted "£15,000".
(4) In the Schedule (excepted hereditaments) after paragraph 6 there shall be inserted the following paragraphs-
"7. A hereditament which is shown in the NAV list as used solely for the purposes of a prescribed recreation.
8. A hereditament which is shown in the NAV list as having part of its net annual value apportioned to a part or parts of the hereditament used solely for the purposes of a prescribed hereditament.
9. A hereditament which is distinguished in the NAV list as occupied and used wholly or partly for industrial purposes or for transport purposes.".
Sealed with the Official Seal of the Department of Finance and Personnel on 6th March 2013
Brian McClure
A senior officer of the Department of Finance and Personnel
(This note is not part of the Regulations)
The Rates (Small Business Hereditament Relief) Regulations (Northern Ireland) 2010, as amended, provide for rate relief for certain small business hereditaments for any rating year ending before 1st April 2015. These Regulations further amend those Regulations by-
(a)raising the upper limit for the 20% relief category from £10,000 to £15,000; and
(b)providing that there shall be no small business hereditament relief in respect of a hereditament where a ratepayer receives sport and recreation relief, industrial relief or freight transport relief in respect of it.
S.I. 1977/2157 (N.I. 28); Article 31C was substituted by section 1 of the Rates (Amendment) Act (Northern Ireland) 2009 (c.8 (N.I.))
S.R. 2010 No. 4 as amended by S.R. 2012 No. 106
