Explanatory Note
(This note is not part of the Regulations.)
These Regulations make provision for hardship relief in respect of certain hereditaments from 31st December 2005.
Regulation 2(1) allows for the reduction or remission of any rateable amount where there are exceptional circumstances and where not to reduce or remit would lead to the person liable to pay suffering hardship.
Regulation 2(2) indicates that the Department shall determine the amount of reduction or remission.
Regulation 2(3) states that where the person is liable to pay rates at the beginning of a year, the prescribed amount will be the full rates for that hereditament for that year.
Regulation 2(4) provides that where liability begins after the start of a year, the rateable amount will be based from the date of liability to pay rates for the hereditament.
Regulation 2(5) indicates that where a hereditament is used partly for the domestic and non-domestic purposes, only the non-domestic element will be eligible for hardship relief.
Regulation 3 and the Schedule prescribe hereditaments which are excluded from hardship relief.