The Department of Finance has made the Rates (Temporary Rebate) (Amendment) Order (Northern Ireland) 2026 under Article 31D(15) and (16) of the Rates (Northern Ireland) Order 1977. Laid before the Northern Ireland Assembly under the affirmative resolution procedure, the instrument was made on 19 February 2026 and comes into operation on 1 April 2026.
The Order extends the temporary rebate for certain previously unoccupied retail hereditaments provided by Article 31D. Paragraph (2) now references 1 April 2027 rather than 1 April 2026, and paragraph (3)(b) moves the applicable one‑year window to the period ending on 31 March 2027.
The maximum duration of the rebate is increased. Paragraph (7)(a) substitutes “twenty-four months” for “twelve months”, doubling the potential period of support available once a qualifying property has become occupied within the extended window.
The Order also revokes Article 2 of the Rates (Temporary Rebate) (Amendment) Order (Northern Ireland) 2025 (S.R. 2025 No. 29).
Article 31D, inserted by section 2 of the Rates (Amendment) Act (Northern Ireland) 2012 and amended by S.R. 2015 No. 48, provides a rebate on occupied rates for certain retail properties that had been unoccupied. Eligibility and definitions are set out in the principal 1977 Order and its subsequent amendments.
For planning purposes, the timetable is explicit: made on 19 February 2026; commencement on 1 April 2026; and a scheme window running to 31 March 2027. Relief may be claimed for up to twenty-four months from the point of occupation, subject to the statutory conditions.
As the Order is subject to the Assembly’s affirmative resolution procedure, approval is required. Once in force, assessments will be made under the amended Article 31D, so organisations should ensure occupation evidence and billing align with the revised window and duration.