The Rates (Coronavirus) (Emergency Relief) Regulations (Northern Ireland) 2021
These Regulations provide for emergency rate relief in respect of specified hereditaments for the financial year ending before 1st April 2022. The relief is being provided in order to provide support to businesses as a result of the threat to public health from the virus known as Coronavirus or “Severe acute respiratory syndrome coronavirus 2”, which causes the disease known as “COVID-19”.