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Rates (Small Business Hereditament Relief) Regulations (Northern Ireland) 2010
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- Northern Ireland Statutory Rules
- 2010 No. 4
- Regulation 3
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Reduction of rates in respect of certain qualifying hereditaments
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3. Subject to regulation 5 and the condition in regulation 6, the amount which, apart from these Regulations, would be payable for a qualifying year on account of a rate in respect of the net annual value of a qualifying hereditament shall be reduced by—
(a)50% if the net annual value of the hereditament does not exceed £2,000;
(b)25% if the net annual value of the hereditament exceeds £2,000 but does not exceed £5,000.
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