#2026/45Oranlar (Küçük İşletme Mirası İndirimi) (Değişiklik) Yönetmeliği (Kuzey İrlanda) 2026
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This law extends the small business rate relief scheme in Northern Ireland until March 31, 2027. It updates the definition of 'qualifying year' to reflect this change. Small businesses in Northern Ireland will benefit from continued financial support through reduced rates.
AI-generated summary. May contain errors. Refer to official sources for legal decisions.
Key Changes
- Extends the small business rate relief scheme until March 31, 2027.
- Updates the definition of 'qualifying year'.
Obligations
What this law requires
Update the definition of 'qualifying year' in accordance with the amended Rates (Small Business Hereditament Relief) Regulations (Northern Ireland) 2010 to reflect the extension until 31st March 2027
Continue to apply small business rate relief to eligible hereditaments in Northern Ireland through 31st March 2027 based on updated qualifying year definition