
1 
These Regulations may be cited as the Rates (Coronavirus) (Emergency Relief) Regulations (Northern Ireland) 2022 and shall come into operation on 1st April 2022.
2 
In these Regulations—
 “the 1977 Order” means the Rates (Northern Ireland) Order 1977;
 “the 2010 Regulations” means the Rates (Small Business Hereditament Relief) Regulations (Northern Ireland) 2010;
 “excepted hereditament” means a hereditament which falls within a class of hereditament described in the Schedule;
 “Minister of the Crown” has the same meaning as in the Ministers of the Crown Act 1975;
 “specified hereditament” means a hereditament—
(a) which is, or would fall to be, shown in the NAV list from 1st April 2020;
(b) the NAV of which does not exceed £3,250,000;
(c) in respect of which there is a rates liability between 1st April 2022 and 30th April 2022; and
(d) which is not an excepted hereditament;
 “specified year” means the year ending before the 1st April 2023; and
 “statutory undertaker” means persons authorised or licensed 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.
3 
Subject to the condition in regulation 5, where liability for rates for a specified hereditament occurs on or after the 1st April 2022 the amount which, apart from these Regulations, would be payable during a specified year shall be reduced by 100% for the period between that liability commencing and−
(a) 30th April 2022; or
(b) the date on which that liability ceases,whichever is the earlier.
4 
In any case where a hereditament has both a net annual value and a capital value, regulation 3 shall apply as if a reference to any amount payable on account of a rate on a specified hereditament is a reference to the net annual value of the hereditament.
5 
The condition referred to in regulation 3 is that where rates in respect of a specified hereditament are payable by the owner rather than the occupier, it must appear to the Department that a sum equal to the amount of any reduction under these Regulations will be applied for the benefit of that occupier.
6 
A reduction applicable to a specified hereditament by virtue of these Regulations is to be applied after any reduction applied to the hereditament by virtue of the 2010 Regulations.
7 
A reduction applicable to a specified hereditament by virtue of these Regulations is to be applied after any reduction applied to that hereditament due to it being distinguished in the NAV list as a result of Article 43(1) of the Rates (Northern Ireland) Order 1977.
8 
The Department may disapply any reduction of rates under regulation 3 where a person, to whom that provision applies, makes an application to the Department.
9 
An application under regulation 8 shall contain information and be provided in the format that the Department has requested.
Sealed with the Official Seal of the Department of Finance on 3rd March 2022
Sharon Magee
A senior officer of the Department of Finance

SCHEDULE
Regulation 2
1 
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.
2 
A hereditament which is occupied by a body established by or under a statutory provision or by a statutory undertaker.
3 
A hereditament which is wholly owned by the Northern Ireland Housing Executive or a housing association registered in the register maintained under Part II of the Housing (Northern Ireland) Order 1992.
4 
A retail hereditament whose retail floor space—
(a) is greater than 500m² Net Internal Area (NIA) and is wholly or mainly used for the retail sale of food and household goods; or
(b) is wholly or mainly used for the retail sale of intoxicating liquor and licensed under Article 5(1)(b) of the Licensing (Northern Ireland) Order 1996.
5 
A hereditament which is used only for, or in connection with, telecommunications masts and towers.
6 
A telecommunications hereditament which is used or intended to be used for the purposes outlined within regulation 3 of the Valuation (Telecommunications, Natural Gas and Water) Regulations (Northern Ireland) 2010.
7 
A hereditament which is wholly or mainly used for the purposes of generating power by means of:-
(a) biomass;
(b) biofuels;
(c) anaerobic digestion;
(d) land fill gas;
(e) fuel cells;
(f) photovoltaics;
(g) water (including waves and tides);
(h) wind;
(i) solar power;
(j) geothermal sources;
(k) heat from air; water or the ground;
(l) combined heat and power systems.