EXPLANATORY NOTE

(This note is not part of the Regulations)

Article 30B of the Rates (Northern Ireland) Order 1977, as amended, provides that Regulations may grant full rates relief in respect of premises if they are occupied by persons in education or training, persons under the age of 18 or persons leaving care and if certain requirements are satisfied. Among these requirements are that—

a

the persons concerned meet certain eligibility conditions relating to education, training or leaving care;

b

the premises in question are used wholly as a private dwelling and must be the principal residence of such persons; and

c

every occupier of the premises must qualify for the relief.

Part 2 of the Regulations makes provision for and in connection with this relief.

Regulation 6 provides for the grant of the relief and for the period a person in education or training is to be regarded as occupying premises as his principal residence.

Regulation 7 (as read with regulations 3 to 5) specifies the conditions that a person in education must satisfy to be eligible for the relief. That person must—

a

be undertaking a designated course listed in Schedule 1 provided by publicly funded institutions; or

b

be a gap year or transfer student; and

c

where he is undertaking a sandwich course satisfy the minimum requirements for full-time study.

Regulation 8 specifies the conditions that a person in training must satisfy to be eligible for the relief. The training must in particular be provided under arrangements approved by the Department of Education and Learning and must lead to a recognised qualification.

Regulation 9 specifies the conditions a person leaving care must satisfy to be eligible for the relief.

Regulation 10 requires an applicant for the relief to provide the Department of Finance and Personnel with such information as it may reasonably require.

Part 3 of the Regulations (regulations 11 and 12) provides for reviews of decisions relating to the relief and appeals to the Valuation Tribunal.

Part 4 of the Regulations allows for exemptions from rates for Halls of Residence owned or managed by bodies listed in Schedule 3 which are provided predominantly for the accommodation of persons in education or training and who satisfy the conditions set out in regulation 7 and 8 respectively.