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The Rate Relief Regulations (Northern Ireland) 2017

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Time and manner of payment

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21.—(1) The relevant authority shall pay rate relief at any of the following frequencies—

(a)from the date of claim up to the end of the financial year in which the decision to award rate relief is made and annually for each financial year thereafter;

(b)monthly in arrears for the attribution period; or

(c)such other time as is appropriate to the circumstances of the case.

(2) Notwithstanding paragraph (1), for the purposes of regulation 19 (Cases where a relevant authority may suspend) and Part 8 (Overpayments), where rate relief is credited to a rate account, rate relief shall be treated as paid monthly in arrears on the last day of the attribution period.

(3) In relation to any credit treated as made in accordance with paragraph (2) after a decision in relation to suspension or revision is made—

(a)where a new decision results in a disallowance, is made; or

(b)where a new decision results in a reduced award, is made after regulation 20 is applied,

the balance shall be debited from the rate account and treated as if it were never made after the application of regulation 22.

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