The Rates (Small Business Hereditament Relief) Regulations (Northern Ireland) 2010, as amended, provide for rate relief in respect of certain small business hereditaments for any financial year ending before 1st April 2015.

These Regulations further amend those Regulations by providing that where the net annual value of a hereditament, the whole or any part of which is used as a post office, is between £12,001 and £15,000, the rates payable are reduced by 20 per cent.