(This note is not part of the Regulations)
These Regulations revoke and replace the Non-Domestic Rating (Hardship Relief) Regulations (Northern Ireland) 2005. In addition to minor and drafting amendments, they make the following changes of substance—
(a)they give the Department of Finance and Personnel (“the Department”) a power to repay rates where the conditions for hardship relief are satisfied (regulation 2(1) and (3)); and
(b)they also give the Department a power to recover a reduction or repayment under the Regulations where the reduction or repayment has breached a Community obligation (regulation 3).