The Rate Relief (General) Regulations (Northern Ireland) 2007

Notice N.I.

52.—(1) Where the Department or the Executive gives to a person a written notice under regulation 51(2), the notice shall contain the information that—

(a) the penalty only applies to an overpayment which is recoverable under section 73 of the Administration Act as applied with modifications for the purposes of these Regulations by regulation 32;

(b) the penalty only applies where it appears to the relevant authority that the making of the overpayment was attributable to an act or omission by the person and that there are grounds for instituting proceedings for an offence relating to the overpayment;

(c) the penalty is 30 per cent. of the amount of the overpayment, is payable in addition to repayment of the overpayment and is recoverable by the same methods as those by which the overpayment is recoverable;

(d) a person who agrees to pay a penalty may withdraw the agreement within 28 days (including the date of the agreement) by notifying the relevant authority in the manner specified by the relevant authority; if the person withdraws the agreement, so much of the penalty as has already been recovered shall be repaid and the person will no longer be immune from proceedings for an offence;

(e) if it is decided on review or appeal (or in accordance with regulations) that the overpayment is not recoverable or due, so much of the penalty as has already been recovered shall be repaid;

(f) if the amount of the overpayment is revised on review or appeal, except as covered by a new agreement to pay the revised penalty, so much of the penalty as has already been recovered shall be repaid and the person will no longer be immune from proceedings for an offence;

(g) the payment of a penalty does not give the person immunity from prosecution in relation to any other overpayment or any offence not relating to an overpayment.

(2) The notice shall set out—

(a) he manner specified by the relevant authority by which the person may agree to pay a penalty;

(b) the manner specified by the relevant authority by which the person may notify the withdrawal of his agreement to pay a penalty.

Commencement Information

I1 Reg. 52 in operation at 1.4.2007, see reg. 1(1)