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—
- a
a tenancy under which the estate of the landlord belongs to the Executive or a registered housing association;
- b
a tenancy the purpose of which is to confer on the tenant the right to occupy a hereditament for a holiday;
- a
“registered housing association” means a housing association registered in the register maintained under Part II of the Housing (Northern Ireland) Order 19928.