1. This Order may be cited as the Rates (Temporary Rebate) (Amendment) Order (Northern Ireland) 2022 and shall come into operation on 1st May 2022.
2. In Article 31D of the Rates (Northern Ireland) Order 1977 (temporary rebate for certain previously unoccupied hereditaments etc.)—
(a)in paragraph (2) for the words “1st April 2017” substitute, “1st April 2023”;
(b)in paragraph (3)(b) for the words “the five year period ending on 31st March 2017” substitute, “the one year period ending on 31st March 2023”;
(c)in paragraph (7) (a) for the words “twelve months” substitute, “twenty-four months”.
3. Article 2 of the Rates (Temporary Rebate) (Amendment) Order (Northern Ireland) Order 2016(1) is revoked.
Sealed with the Official Seal of the Department of Finance on 2nd March 2022
(L.S.)
Sharon Magee
A senior officer of the Department of Finance