The Rate Relief (Coronavirus) (Amendment) Regulations (Northern Ireland) 2020
These Regulations amend Regulation 10 of the Rate Relief Regulations (Northern Ireland) 2017 (S.R. 2017 No. 184) (“the principal Regulations”) to provide that payments in lieu of notice and holiday pay are disregarded from the earned income taken into account when determining a rate relief award. They are being brought forward as a result of ongoing policy development of the rate rebate scheme and in recognition of the impact of the virus known as Coronavirus or “Severe acute respiratory syndrome coronavirus 2” to ensure additional support is provided to domestic ratepayers who are made redundant as a result of Coronavirus.