Amendment of the Rates (Small Business Hereditament Relief) Regulations (Northern Ireland) 2010
2.—(1) The Rates (Small Business Hereditaments Relief) Regulations (Northern Ireland) 2010(1) 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.”.
S.R. 2010 No. 4 as amended by S.R. 2012 No. 106