Northern Ireland Statutory Rule SI 2010 Northern Ireland

Rates (Small Business Hereditament Relief) Regulations (Northern Ireland) 2010

These Regulations provide for rate relief in respect of certain small business hereditaments for any financial year ending before 1st April 2015.

Read it on legislation.gov.uk (opens in a new tab)
Enforced by
UK Government
Status
In Force

What it defines

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

15 other provisions — procedural and definitional
s.001 Citation and commencement
s.001 A hereditament which is used only for the purposes of... (opens in a new tab)
s.002 Interpretation
s.002 A hereditament which is used only for the display of... (opens in a new tab)
s.003 Reduction of rates in respect of certain qualifying hereditaments
s.003 A hereditament which is used only for, or in connection... (opens in a new tab)
s.004 Reduction of rates in respect of certain hereditaments used as post offices
s.004 A hereditament which is used only for, or in connection... (opens in a new tab)
s.005 Community obligation
s.005 A hereditament which is occupied by a Northern Ireland department... (opens in a new tab)
s.006 Condition for reduction of rates in certain circumstances
s.006 A hereditament which is occupied by a body established by... (opens in a new tab)
s.007 A hereditament which is shown in the NAV list as... (opens in a new tab)
s.008 A hereditament which is shown in the NAV list as... (opens in a new tab)
s.009 A hereditament which is distinguished in the NAV list as... (opens in a new tab)

Help complying

Guvnor’s practical routes through this instrument.

Starting a business in Northern Ireland

Complete guide to NI-specific requirements when starting a business. Covers devolved differences in employment law, business rates, planning, health and safety, and …

Check the rules that apply in Northern Ireland

Quick checklist of key Northern Ireland differences from Great Britain. Check employment law, health and safety, planning, business rates, and equality obligations …
2 more guides that reference this instrument
Claim Small Business Rate Relief in Northern Ireland Understand business rates in Northern Ireland

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.