PART 1General

Arrangements for rate relief

Arrangements for rate reliefI16

1

Rate relief shall be administered by—

a

the Department insofar as it relates to persons who own the hereditaments which they occupy as their home;

b

the Executive insofar as it relates to persons who are tenants of the Executive, private tenants or tenants of registered housing associations.

2

In this regulation—

  • “private tenants” means tenants under any tenancy except—

    1. a

      a tenancy under which the estate of the landlord belongs to the Executive or a registered housing association;

    2. b

      a tenancy the purpose of which is to confer on the tenant the right to occupy a hereditament for a holiday;

  • “registered housing association” means a housing association registered in the register maintained under Part II of the Housing (Northern Ireland) Order 19928.