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PART 1N.I.General

Arrangements for rate reliefN.I.

Arrangements for rate reliefN.I.

6.—(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;

“registered housing association” means a housing association registered in the register maintained under Part II of the Housing (Northern Ireland) Order 1992(1).

Commencement Information

I1Reg. 6 in operation at 1.4.2007, see reg. 1(1)