SCHEDULES

SCHEDULE 1Meaning of payments in respect of accommodation

Rent payments

Payments excluded from being rent payments3

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;

F2ea

payments in respect of accommodation specified in paragraph 4A;

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.