
1 
These Regulations may be cited as the Rates (Localised Flooding No. 2) (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;
 “the 2023 Regulations” means the Rates (Localised Flooding) (Emergency Relief) Regulations (Northern Ireland) 2023;
 “Minister of the Crown” has the same meaning as in the Ministers of the Crown Act 1975;
 “specified hereditament” means a hereditament–
(a) in the NAV list;
(b) which was unoccupied prior to the 29th October 2023
(c) which becomes newly occupied, by a person eligible for support under the 2023 Regulations, on or after 29th October 2023; and
(d) the NAV of which does not exceed £600,000;
 “specified year” means the year ending before the 1st April 2024; and
3 
Subject to the condition in regulation 5, where liability for rates for a specified hereditament occurs on or after the 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
