2015 No. 48

Rates

The Rates (Temporary Rebate) (Amendment) Order (Northern Ireland) 2015

Made

Affirmed by resolution of the Assembly on

Coming into operation

The Department of Finance and Personnel makes the following Order in exercise of the powers conferred by Article 31D(15) and (16) of the Rates (Northern Ireland) Order 1977 M1.

Annotations:
Marginal Citations

Citation and commencement1

This Order may be cited as the Rates (Temporary Rebate) (Amendment) Order (Northern Ireland) 2015 and shall come into operation on 1st April 2015.

Temporary rebate for certain previously unoccupied hereditaments etc.2

In Article 31D of the Rates (Northern Ireland) Order 1977 (temporary rebate for certain previously unoccupied hereditaments etc.)—

F1a

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1b

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

c

in paragraph (5) for the definition of “F” there shall be substituted the following definition-

“F” means the first person to occupy the hereditament after the continuous period of unoccupancy mentioned in paragraph (3)(b);

Revocation3

The Rates (Temporary Rebate) (Amendment) Order (Northern Ireland) Order 2013 M2 is revoked.

Sealed with the Official Seal of the Department of Finance and Personnel on 10th February 2015

Brian McClure A senior officer of theDepartment of Finance and Personnel

(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 retail properties. This rebate applies to properties which become occupied during the three year period ending on 31st March 2015 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 twelve months.

This Order extends the rebate to retail properties which become occupied during the year ending on 31st March 2016.

The Order also revokes the Rates (Temporary Rebate) (Amendment) Order (Northern Ireland) 2013 which extended the rebate to 31st March 2015.