
1 
These Regulations may be cited as the Rates (Small Business Hereditament Relief) Regulations (Northern Ireland) 2010 and shall come into operation on 1st April 2010.
2 
In these Regulations—
 “the 1977 Order” means the Rates (Northern Ireland) Order 1977;
 “electricity undertaker” means a holder of a licence under Article 10(1) of the Electricity (Northern Ireland) Order 1992;
 “excepted hereditament” means a hereditament which falls within a class of hereditament described in the Schedule;
 “gas undertaker” means a holder of a licence under Article 8 of the Gas (Northern Ireland) Order 1996;
 “Minister of the Crown” has the same meaning as in the Ministers of the Crown Act 1975
 “post office” means a public post office within the meaning of section 42(3) of the Postal Services Act 2000;
 “qualifying hereditament” means a hereditament—
(a) which is, or would fall to be, shown in the NAV list;
(b) which is wholly occupied;
(c) which is not an excepted hereditament; and
(d) no part of which is used as a post office;
 “qualifying year” means a year ending before the 1st April 2015; and
 “statutory undertaker” means persons authorised by any statutory provision to carry on any railway, road transport, water transport, inland navigation or dock undertaking, or a gas undertaker, an electricity undertaker, a water undertaker or a sewerage undertaker or the airport operator (within the meaning of the Airports (Northern Ireland) Order 1994) of any airport to which Article 25 of that Order applies.
3 
Subject to regulation 5 and the condition in regulation 6, the amount which, apart from these Regulations, would be payable for a qualifying year on account of a rate in respect of the net annual value of a qualifying hereditament shall be reduced by—
(a) 50% if the net annual value of the hereditament does not exceed £2,000;
(b) 25% if the net annual value of the hereditament exceeds £2,000 but does not exceed £5,000.
4 
Subject to regulation 5 and the condition in regulation 6, the amount which, apart from these Regulations, would be payable for a qualifying year on account of a rate in respect of the net annual value of a hereditament the whole or any part of which is used as a post office, shall be reduced by—
(a) 100% if the net annual value of the hereditament does not exceed £9,000;
(b) 50% if the net annual value of the hereditament exceeds £9,000 but does not exceed £12,000.
5 
Regulations 3 and 4 shall apply only to the extent that the reductions thereunder do not contravene a Community obligation.
6 

(1) The condition referred to in regulations 3 and 4 is that where a person who is chargeable to rates in respect of a hereditament to which regulation 3 or 4 applies is not the occupier of the hereditament and receives payments from another person in respect of that other person’s occupation of the hereditament, it appears to the Department that a sum equal to the amount of the reduction will be applied for the benefit of that other person.
(2) In paragraph (1) the reference to a person who is chargeable to rates includes a reference to a person who, but for regulation 4(a), would be chargeable to rates.
Sealed with the Official Seal of the Department of Finance and Personnel on 8th January 2010.
Brian McClure
A senior officer of the Department of Finance and Personnel

SCHEDULE
Regulation 2
1 
A hereditament which is used only for the purposes of a machine which provides automatic telling and other services on behalf of a bank or building society.
2 
A hereditament which is used only for the display of advertisements.
3 
A hereditament which is used only for, or in connection with, the parking of motor vehicles.
4 
A hereditament which is used only for, or in connection with, telecommunications masts and towers.
5 
A hereditament which is occupied by a Northern Ireland department or by a Minister of the Crown or by any officer or body exercising functions on behalf of the Crown.
6 
A hereditament which is occupied by a body established by or under a statutory provision or by a statutory undertaker.