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The Rates (Temporary Rebate) (Amendment) Order (Northern Ireland) 2025
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Prospective
Order laid before the Assembly under Article 31D(15) of the Rates (Northern Ireland) Order 1977 and subject to affirmative resolution procedure of the Assembly
Statutory Rules of Northern Ireland
2025 No. 29
Rates
The Rates (Temporary Rebate) (Amendment) Order (Northern Ireland) 2025
Made
14th February 2025
Coming into operation
1st April 2025
The Department of Finance makes the following Order in exercise of the powers conferred by Article 31D(15) and (16) of the Rates (Northern Ireland) Order 1977(1).
Prospective
Citation and commencementN.I.
1. This Order may be cited as the Rates (Temporary Rebate) (Amendment) Order (Northern Ireland) 2025 and shall come into operation on 1st April 2025.
Commencement Information
I1Art. 1 in operation at 1.4.2025, see art. 1
Temporary rebate for certain previously unoccupied hereditaments etc.N.I.
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 2025” substitute, “1st April 2026”;
(b)in paragraph (3)(b) for the words “the one year period ending on 31st March 2025” substitute, “the one year period ending on 31st March 2026”.
Commencement Information
I2Art. 2 in operation at 1.4.2025, see art. 1
RevocationN.I.
3. Article 2 of the Rates (Temporary Rebate) (Amendment) Order (Northern Ireland) 2024(2) is revoked.
Commencement Information
I3Art. 3 in operation at 1.4.2025, see art. 1
Sealed with the Official Seal of the Department of Finance on 14th February 2025
(L.S.)
Andrew McAvoy
A senior officer of the Department of Finance
Prospective
EXPLANATORY NOTE
(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 certain retail properties.
This Order has the effect of extending the rebate scheme under Article 31D for the period up to 31st March 2026.
The Order also revokes Article 2 of the Rates (Temporary Rebate) (Amendment) Order (Northern Ireland) 2024.
(1)
S.I. 1977/2157 (N.I. 28); Article 31D was inserted by section 2 of the Rates (Amendment) Act (Northern Ireland) 2012 (c.1 (N.I.)) and amended by S.R. 2015 No. 48
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