RATES (AMENDMENT) ACT (NORTHERN IRELAND) 2016 AWAITING ROYAL ASSENTFebruary 10, 2016
The Department of Finance and Personnel have introduced a Bill to amend the Rates (Northern Ireland) Order 1977.
The new enabling powers will allow the Department to put community sports on the same footing as community halls by granting 100% rate relief to unlicensed club premises and associated sporting facilities (80% sport and recreation relief will remain for those clubs which have bars and catering).
In addition the Bill also contains a new measure which will disregard the commercial use of window displays in empty shops to allow the shop to continue to be treated as vacant for rating purposes.
The Bill reached the final stage on 2 February 2016 and is currently awaiting Royal Assent; once Royal Assent is received the Bill then becomes an Act of the Northern Ireland Assembly.
Janet Knox Paralegal