SCHEDULES

SCHEDULE 1N.I.Meaning of payments in respect of accommodation

Rent paymentsN.I.

Payments excluded from being rent paymentsN.I.

3.  The following are excluded from being “rent payments”—

(a)payments of ground rent;

(b)payments in respect of a tent or the site on which a tent stands;

(c)payments in respect of approved premises;

(d)payments in respect of a care home;

(e)payments in respect of accommodation specified in paragraph 4.

(f)payments which, are owner-occupier payments [F1within the meaning of Schedule 1 to the Loans for Mortgage Interest Regulations (Northern Ireland) 2017];

(g)payments which, are service charge payments within the meaning of paragraph 8.

Textual Amendments