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The Rates (Small Business Hereditament Relief) (Amendment) Regulations (Northern Ireland) 2024
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Statutory Rules of Northern Ireland
2024 No. 1
Rates
The Rates (Small Business Hereditament Relief) (Amendment) Regulations (Northern Ireland) 2024
Made
3rd January 2024
Coming into operation-
31st January 2024
Citation and commencement
1. These Regulations may be cited as the Rates (Small Business Hereditament Relief) (Amendment) Regulations (Northern Ireland) 2024 and shall come into operation on 31st January 2024.
Definition of “qualifying year”
2. In the definition of “qualifying year” in regulation 2 of the Rates (Small Business Hereditament Relief) Regulations (Northern Ireland) 2010(3) for the words “1st April 2024” there shall be substituted the words “1st April 2025”.
Sealed with the Official Seal of the Department of Finance on 3rd January 2024
Sharon Magee
A senior officer of the Department of Finance
EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations amend the definition of “qualifying year” in the Rates (Small Business Hereditament Relief) Regulations (Northern Ireland) 2010 to provide for an extension of the small business rate relief scheme until 31st March 2025.
(1)
The reference to the Department of Finance was amended to the Department of Finance and Personnel by Article 39 of, and Schedule 2 to the Rates (Amendment) (Northern Ireland) Order 2006 (2006 No.2954 (N.I.18)). The Department of Finance and Personnel was renamed the Department of Finance by section 1(4) of, and Schedule 1 to, the Departments Act (Northern Ireland) 2016 (c.5 (N.I.)
(2)
S.I. 1977/2157 (N.I. 28); Article 31C was substituted by section 1 of the Rates (Amendment) Act (Northern Ireland) 2009 (c. 8 (N.I.)) and amended by section 7 of the Financial Provisions Act (Northern Ireland) 2014 (c.6(N.I.))
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