
2025 No. 21
Rates
The Rates (Small Business Hereditament Relief) (Amendment) Regulations (Northern Ireland) 2025
Made 7th February 2025
Coming into operation 1st April 2025
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) 2025 and shall come into operation on 1st April 2025.
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 2025” there shall be substituted the words “1st April 2026”.
Sealed with the Official Seal of the Department of Finance on 7th February 2025
(L.S.)Andrew McAvoy
A senior officer of the Department of Finance
