
2024 No. 1
Rates
The Rates (Small Business Hereditament Relief) (Amendment) Regulations (Northern Ireland) 2024
Made 3rd January 2024
Coming into operation- 31st January 2024
The Department of Finance makes the following Regulations in exercise of the powers conferred by Article 31C of the Rates (Northern Ireland) Order 1977.
Citation and commencement
1 
These Regulations may be cited as the Rates (Small Business Hereditament Relief) (Amendment) Regulations (Northern Ireland) 2024 and shall come into operation on 31st January 2024.
Definition of “qualifying year”

2 
In the definition of “qualifying year” in regulation 2 of the Rates (Small Business Hereditament Relief) Regulations (Northern Ireland) 2010 for the words “1st April 2024” there shall be substituted the words “1st April 2025”.
Sealed with the Official Seal of the Department of Finance on 3rd January 2024
Sharon Magee
A senior officer of the Department of Finance
