
1 
These Regulations may be cited as the Rates (Localised Flooding) (Emergency Relief) Regulations (Northern Ireland) 2023 and shall come into operation on 11th December 2023.
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;
 “council” has the same meaning as in section 148 of the Local Government (Northern Ireland) Act 1972;
 “excepted hereditament” means a hereditament which falls within a class of hereditament described in the Schedule;
 “listed for the purposes of these Regulations” means listed by a council as a hereditament which was subjected to localised flooding between 29th October 2023 and 18th November 2023;
 “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 27th October 2023;
(b) the NAV of which does not exceed £600,000;
(c) in respect of which there is a rates liability during the period between 29th October 2023 and 31st March 2024;
(d) which has been listed for the purposes of these Regulations; and
(e) which is not an excepted hereditament;
 “specified year” means the year ending before the 1st April 2024; and
 “statutory undertaker” means persons authorised or licenced 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 29th October 2023 the amount which, apart from these Regulations, would be payable during a specified year shall be reduced by 100% in respect of the period between that liability commencing and–
(a) 31st March 2024; or
(b) the date on which that liability ceases,whichever is 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 
Any amount of rate relief determined in accordance with these Regulations which is subsequently found to have been paid–
(a) in error; or
(b) in excess of entitlement,shall be recoverable by the Department as rates due and payable.
Sealed with the Official Seal of the Department of Finance on 4th December 2023.
(L.S.)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 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.
4 
A hereditament which is used only for, or in connection with, telecommunications masts and towers.
5 
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.
6 
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