The Rate Relief (Low-Carbon Homes Scheme) Regulations (Northern Ireland) 2010

Statutory Rules of Northern Ireland

2010 No. 66

Rates

The Rate Relief (Low-Carbon Homes Scheme) Regulations (Northern Ireland) 2010

Made

8th March 2010

Coming into operation

1st April 2010

The Department of Finance and Personnel makes the following Regulations in exercise of the powers conferred by Article 30C of the Rates (Northern Ireland) Order 1977(1).

PART 1 N.I. Introductory

Citation and commencement N.I.

1.  These Regulations may be cited as the Rate Relief (Low-Carbon Homes Scheme) Regulations (Northern Ireland) 2010 and shall come into operation on 1st April 2010.

Commencement Information

I1 Reg. 1 in operation at 1.4.2010, see reg. 1

Interpretation N.I.

2.—(1) In these Regulations—

“the 1977 Order” means the Rates (Northern Ireland) Order 1977;

“the Building Regulations” means the Building Regulations (Northern Ireland) 2000(2);

“the Energy Performance of Buildings Regulations” means the Energy Performance of Buildings (Certificates and Inspections) Regulations (Northern Ireland) 2008(3);

“accreditation scheme” means a scheme approved by the Department in accordance with regulation 19 of the Energy Performance of Buildings Regulations;

“accredited assessor” means an individual who is a member of an accreditation scheme;

“applicant” means a person who has made an application under regulation 8;

“approved methodology” means the methodology for the calculation of the energy performance of buildings approved by the Department for the purposes of Part F of the Building Regulations;

“dwelling CO₂ emission rate (DER)” has the same meaning as in the Building Regulations;

“energy performance certificate” has the same meaning as in the Energy Performance of Buildings Regulations;

“equity-sharing lease” means a lease of land, the general effect of which is to provide—

(a)

that, in consideration of the granting of the lease, the lessee shall pay a capital sum, representing a part payment in respect of the cost of acquisition of the premises demised, and a rent; and

(b)

that the lessee may make additional part payments towards the said cost of acquisition and may exercise an option to purchase the whole or part of the lessor’s reversion in the premises demised;

“heat loss parameter” means the heat loss per unit of temperature difference per unit of floor area determined by the internal dimensions of surfaces bounding the dwelling-house, the thermal performance of the materials used in construction and the air permeability of the dwelling-house envelope;

“housing association” has the meaning assigned by Article 3 of the Housing (Northern Ireland) Order 1992(4);

“low-carbon home certificate” means a certificate issued under regulation 7(1)(a);

“Minister of the Crown” has the same meaning as in the Ministers of the Crown Act 1975(5);

“net CO₂ emissions” means—

(a)

the annual CO₂ emissions per unit of floor area for space heating, water heating, ventilation and lighting, and those associated with appliances and cooking, less

(b)

the emissions saved by the use of energy generation technologies in or on the dwelling-house and additional allowable electricity;

“private tenancy” means any tenancy of a dwelling-house except—

(a)

a fee farm grant;

(b)

an equity-sharing lease;

(c)

a tenancy for a term certain exceeding 99 years, unless that tenancy is, or may become, terminable before the end of that term by notice given to the tenant; or

(d)

a tenancy under which the estate of the landlord belongs to a Northern Ireland department, a Minister of the Crown, an officer or body exercising functions on behalf of the Crown, a body established by or under a statutory provision or a housing association;

“space heating requirement (SHR)” means the quantity of useful energy in kilowatt-hours per year (kWh/year) required from a heating system in a dwelling-house to meet the energy demand calculated in accordance with the approved methodology;

“target CO₂ emissions rate (TER)” has the same meaning as in the Building Regulations;

“zero-carbon home certificate” means a certificate issued under regulation 7(1)(b).

(2) In Article 30C of the 1977 Order and in these Regulations—

“first occupier” means the first person to be in occupation of a newly-constructed dwelling-house;

“hereditament in the private rented sector” means a dwelling-house which is the subject of a private tenancy;

“low-carbon home” has the meaning given in regulation 5;

“newly-constructed” means newly built; and

“zero-carbon home” has the meaning given in regulation 6.

(3) For the purposes of the definition of “net CO₂ emissions” in paragraph (1)—

“allowable electricity” means electricity generated from a low or zero-carbon energy source designed to serve the dwelling-house and which is conveyed to the dwelling-house, or to a sub-station connected directly to the dwelling-house, by cables used exclusively for the conveyance of electricity from that source;

“low or zero-carbon energy source” includes biomass, biofuels, fuel cells, wind, photovoltaic, water (including waves and tides), solar power, geothermal sources, combined heat and power systems and other sources of energy technologies for the generation of electricity or the production of heat, the use of which would, in the opinion of the Department, cut emissions of carbon dioxide and greenhouse gases.

Commencement Information

I2 Reg. 2 in operation at 1.4.2010, see reg. 1

Excluded dwelling-houses N.I.

3.  Article 30C of the 1977 Order and these Regulations, as well as not applying to a dwelling-house mentioned in sub-paragraph (a) or (b) of paragraph (12) of that Article, shall not apply to—

(a) a dwelling-house which is wholly owned by a housing association which is not registered in the register maintained under Part II of the Housing (Northern Ireland) Order 1992;

(b) a dwelling-house which is used for providing living accommodation for a person who—

(i) is an employee of the Northern Ireland Housing Executive or of a housing association;

(ii) resides in the hereditament in connection with his employment by that body; and

(iii) has no liability for rates in respect of the dwelling-house during his period of residence there; and

(c) a dwelling-house which is wholly owned by a Northern Ireland department, a Minister of the Crown, an officer or body exercising functions on behalf of the Crown or a body established by or under a statutory provision.

Commencement Information

I3 Reg. 3 in operation at 1.4.2010, see reg. 1

PART 2 N.I. Rate Relief

Rate relief N.I.

4.—(1) Subject to the conditions in paragraph (2) being satisfied and to the provisions of these Regulations, a person who is the first occupier of a newly-constructed dwelling-house which is a low-carbon or zero-carbon home shall not be chargeable in respect of it to rates—

(a) in the case of a low-carbon home, for a period of two years; and

(b) in the case of a zero-carbon home, for a period of five years,

from the date on which he first occupies that dwelling-house or 1st April 2010, whichever is the later.

(2) The conditions referred to in paragraph (1) are—

(a) that work on the dwelling-house shall not have been completed before 1st April 2010;

(b) that the date on which the first occupier first occupies the dwelling-house is—

(i) in the case of a low-carbon home, not later than 31st March 2013;

(ii) in the case of a zero-carbon home, not later than 31st March 2016; and

(c) that—

(i) in the case of a low-carbon home, a low-carbon home certificate has been issued;

(ii) in the case of a zero-carbon home, a zero-carbon home certificate has been issued.

Commencement Information

I4 Reg. 4 in operation at 1.4.2010, see reg. 1

Low-carbon home N.I.

5.—(1) “Low-carbon home” means a dwelling-house that is energy efficient in relation to the aspects of energy efficiency in column 1 of Table 1 in the Schedule.

(2) The evidence to be adduced to show that a dwelling-house satisfies each relevant aspect of energy efficiency is set out in column 2 of that Table.

(3) Whether the requirements in column 2 of that Table are met shall be determined by an assessment of the dwelling-house by an accredited assessor.

Commencement Information

I5 Reg. 5 in operation at 1.4.2010, see reg. 1

Zero-carbon home N.I.

6.—(1) “Zero-carbon home” means a dwelling-house that is energy efficient in relation to the aspects of energy efficiency in column 1 of Table 2 in the Schedule.

(2) The evidence to be adduced to show that a dwelling-house satisfies each relevant aspect of energy efficiency is set out in column 2 of that Table.

(3) Whether the requirements in column 2 of that Table are met shall be determined by an assessment of the dwelling-house by an accredited assessor.

Commencement Information

I6 Reg. 6 in operation at 1.4.2010, see reg. 1

Certification N.I.

7.—(1) If an accredited assessor, who carried out an assessment of a dwelling-house under these Regulations, is satisfied that the dwelling-house satisfies the definition of—

(a) low-carbon home, he shall issue a low-carbon home certificate which states that the dwelling-house is a low-carbon home within the meaning of these Regulations; or

(b) zero-carbon home, he shall issue a zero-carbon home certificate which states that the dwelling-house is a zero-carbon home within the meaning of these Regulations.

(2) In addition, both the low-carbon and zero-carbon home certificate shall state—

(a) in relation to the dwelling-house—

(i) the address, including the postcode; and

(ii) the property reference number from the energy performance certificate issued in respect of it;

(b) in relation to the accredited assessor issuing the certificate—

(i) the accredited assessor’s full name,

(ii) the name and address of the accredited assessor’s employer, or if he is self employed, the name under which he trades and his address; and

(iii) the accreditation scheme to which the accredited assessor belongs; and

(c) the date on which it was issued.

Commencement Information

I7 Reg. 7 in operation at 1.4.2010, see reg. 1

Application N.I.

8.—(1) Relief under these Regulations shall be claimed in an application made to the Department by the first occupier of a newly-constructed dwelling-house which shall be—

(a) in such a form and contain such information as the Department may reasonably require; and

(b) accompanied by—

(i) a low-carbon home certificate or a zero-carbon home certificate issued in respect of the dwelling-house;

(ii) a copy of an energy performance certificate issued in respect of the dwelling-house; and

(iii) such other documents as the Department may reasonably require.

(2) The closing date for an application under paragraph (1) shall be—

(a) in the case of a low-carbon home, 30th September 2013; and

(b) in the case of a zero-carbon home, 30th September 2016.

Commencement Information

I8 Reg. 8 in operation at 1.4.2010, see reg. 1

PART 3 N.I. Decisions, Reviews and Appeals

Decision and review by the Department N.I.

9.—(1) Where an application has been made under regulation 8, the Department shall decide whether the applicant is entitled to relief under these Regulations and shall serve notice of its decision on the applicant.

(2) Any person who is aggrieved by a decision of the Department under these Regulations may, within twenty-eight days of service of a notice of that decision on him, apply to the Department for a review by the Department of its decision.

(3) The Department shall serve on that person a notice of the result of the review.

Commencement Information

I9 Reg. 9 in operation at 1.4.2010, see reg. 1

Appeals to and from the Valuation Tribunal N.I.

10.—(1) If a person on whom a notice is served under regulation 9(3) is dissatisfied with the result of the review, he may appeal to the Valuation Tribunal.

(2) The Department or any person aggrieved by a decision of the Valuation Tribunal under paragraph (1) as being erroneous on a point of law may require the Valuation Tribunal to state and sign a case for the Court of Appeal.

Commencement Information

I10 Reg. 10 in operation at 1.4.2010, see reg. 1

Sealed with the Official Seal of the Department of Finance and Personnel on 8th March 2010

Brian McClure

A senior officer of the Department of Finance and Personnel

Regulations 5 and 6

SCHEDULE N.I. Aspects of Energy Efficiency

Commencement Information

I11 Sch. in operation at 1.4.2010, see reg. 1

Table 1

Low-carbon home

Column 1 – Aspects of energy efficiency	Column 2 – Evidence
Dwelling CO2 emission rate (“DER”)	The DER of the dwelling-house over the course of a year calculated in accordance with the approved methodology must be no more than 56% of the TER calculated in accordance with the approved methodology.
Space Heating Requirement (“SHR”)	The SHR of the dwelling-house over the course of a year calculated in accordance with the approved methodology must be no more than 23 kilowatt-hours per square metre (kWh/m2/year).

Table 2

Zero-carbon home

Column 1 – Aspects of energy efficiency	Column 2 – Evidence
Heat loss parameter (“HLP”)	The HLP of the dwelling-house calculated in accordance with the approved methodology must be no more than 0.8 Watts per square metre Kelvin (W/m2K).
Dwelling CO2 emission rate (“DER”)	The DER of the dwelling-house over the course of a year calculated in accordance with the approved methodology must be no more than zero kilograms per square metre (kg/ m2/year).
Net CO2 emissions	The net CO2 emissions from the dwelling-house over the course of a year calculated in accordance with the approved methodology must be no more than zero kilograms per square metre (kg/ m2/year).

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations provide that the first occupier of a newly-constructed dwelling-house which is a low-carbon home or a zero-carbon home shall not be chargeable to rates for a period of two years in the case of a low-carbon home and for a period of five years in the case of a zero-carbon home, such period to commence not later than 31st March 2013 in the case of a low-carbon home and not later than 31st March 2016 in the case of a zero-carbon home.

The Regulations—

(a) exclude various classes of dwelling-house from the relief (regulation 3);

(b) define what is a low-carbon and a zero-carbon home for the purposes of the Regulations (regulations 5 and 6 and the Schedule);

(c) provide for the assessment and certification of low-carbon homes and zero-carbon homes (regulations 5 to 7);

(d) provide for the method of claiming the relief (regulation 8); and

(e) require the Department to serve notice of a decision as to whether a claimant is entitled to relief under the Regulations and provide for reviews and appeals (regulations 9 and 10).

(1)

S.I. 1977/2157 (N.I. 28); Article 30C was inserted by section 2 of the Rates (Amendment) Act (Northern Ireland) 2009 (2009 c. 8 (N.I.))

(2)

S.R. 2000 No. 389 as amended by S.R. 2005 No. 295, S.R. 2006 No. 355, S.R. 2006 No. 440 and S.R. 2008 No. 170

(3)

S.R. 2008 No. 170 as amended by S.R. 2008 No. 241 and S.R. 2009 No. 369

(4)

S.I. 1992/1725 (N.I. 15)

(5)

1975 c.26