PART IIRATING

Special reliefs in respect of dwellings

F1Rate relief in respect of dwellings30A

1

Regulations may make a scheme (the “rate relief scheme”) providing that, in cases specified in the scheme, the amount which, apart from this Article, would be payable on account of a rate in respect of a dwelling-house shall for each year be reduced in accordance with the scheme.

2

Regulations may make such provision as the Department considers necessary or expedient for the purposes of this Article.

3

Regulations may include—

a

provision for purposes corresponding to those of any statutory provision which has any application in relation to housing benefit;

b

provision applying any such statutory provision with modifications;

c

provision creating offences and penalties.

4

Nothing in paragraph (3) shall affect the generality of paragraph (2).

C15

In this Article—

  • “housing benefit” means housing benefit provided by virtue of a scheme under section 122 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7);

  • “rate in respect of a dwelling-house” includes a rate in respect of the rateable capital value of a hereditament which is used partly for the purposes of a private dwelling;

  • “reduced” includes reduce to nothing.