The Rate Relief (Qualifying Age) Regulations (Northern Ireland) 2007

Calculation of weekly amount of rate reliefN.I.

22.—(1) For the purposes of Article 30A of the principal Order the amount of a person’s rate relief in any rate relief week shall be calculated by applying the formula (“the rate relief formula”)—

where—

  • M is the weekly amount of maximum rate relief;

  • E is 12 per cent of the weekly amount of excess of income;

  • HB is the weekly amount of housing benefit entitlement;

  • RR is the weekly amount of rate relief entitlement.

(2) In this regulation—

“applicable amount” means the applicable amount as calculated under Part 5 (applicable amounts);

“excess of income” means the resultant figure after the deduction of a person’s income from his applicable amount;

“housing benefit entitlement” means that amount of housing benefit determined in accordance with Part VIII of the Housing Benefit (State Pension Credit) Regulations but only in so far as it relates to a rate rebate, or as the case may be, an amount equivalent to the amount of notional entitlement as calculated under regulation 20 (notional entitlement to housing benefit); arrears of housing benefit shall be disregarded in full for the purposes of these Regulations;

“income” means income as calculated under Part 6 (income and capital);

“maximum rate relief” means the maximum rate relief amount as calculated under regulation 21(1)(e) (maximum rate relief).

(3) Where the result of the rate relief formula is zero or a negative amount there shall be no entitlement to a payment of rate relief.

Commencement Information

I1Reg. 22 in operation at 1.4.2007, see reg. 1(1)