The Rates (Temporary Rebate) (Amendment) Order (Northern Ireland) 2025

Made: 14th February 2025

Coming into operation: 1st April 2025

The Department of Finance makes the following Order in exercise of the powers conferred by Article 31D(15) and (16) of the Rates (Northern Ireland) Order 1977[^f00001].

Citation and commencement

1

This Order may be cited as the Rates (Temporary Rebate) (Amendment) Order (Northern Ireland) 2025 and shall come into operation on 1st April 2025.

Temporary rebate for certain previously unoccupied hereditaments etc.

2

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Revocation

3

Article 2 of the Rates (Temporary Rebate) (Amendment) Order (Northern Ireland) 2024[^f00002] is revoked.

Signed

Sealed with the Official Seal of the Department of Finance on 14th February 2025

Andrew McAvoy — A senior officer of the Department of Finance

Explanatory note

(This note is not part of the Order)

EXPLANATORY NOTE

Article 31D of the Rates (Northern Ireland) Order 1977 provides for a rebate on occupied rates for certain retail properties.

This Order has the effect of extending the rebate scheme under Article 31D for the period up to 31st March 2026.

The Order also revokes Article 2 of the Rates (Temporary Rebate) (Amendment) Order (Northern Ireland) 2024.

Footnotes

[^f00001]: S.I. 1977/2157 (N.I. 28); Article 31D was inserted by section 2 of the Rates (Amendment) Act (Northern Ireland) 2012 (c.1 (N.I.)) and amended by S.R. 2015 No. 48

[^f00002]: S.R. 2024 No.87

Editorial notes

[^key-0032278958338b701fe03855395d0de1]: Art. 1 in operation at 1.4.2025, see art. 1

[^key-cc301b3ac6ed2a7c06872d54a2c5d86d]: Art. 3 in operation at 1.4.2025, see art. 1

[^key-8e3632941861f65c9bf0a644ef252518]: Art. 2 revoked (1.4.2026) by The Rates (Temporary Rebate) (Amendment) Order (Northern Ireland) 2026 (S.R. 2026/20), arts. 1, 3