SCHEDULES

SCHEDULE 1Meaning of payments in respect of accommodation

Service charge payments

Service charge payments8

1

“Service charge payments” are payments which—

a

fall within sub-paragraph (2),

b

are not excluded by sub-paragraph (3), and

c

in any case to which paragraph 9 applies, meet all of the conditions set out in that paragraph.

2

The payments falling within this sub-paragraph are payments of amounts which are, in whole or in part—

a

payments of, or towards, the costs of or charges for providing services or facilities for the use or benefit of persons occupying accommodation, or

b

fairly attributable to the costs of or charges for providing such services or facilities connected with the accommodation as are available for the use or benefit of persons occupying accommodation.

3

Payments are excluded by this sub-paragraph where—

a

F1a qualifying loan within the meaning of regulation 2 of the Loans for Mortgage Interest Regulations (Northern Ireland) 2017 was taken out for the purposes of making the payments, or

b

the services or facilities to which the payments relate are provided for the use or benefit of any person occupying—

i

a tent,

ii

approved premises,

iii

a care home, or

iv

exempt accommodation.

4

It is irrelevant for the purposes of sub-paragraph (2)—

a

whether or not the payments are separately identified as relating to the costs or charges referred to in sub-paragraph (2);

b

whether they are made in addition to or as part of any other payment (including a payment that would otherwise be regarded as a rent payment within the meaning of paragraph 2);

c

whether they are made under the same or a different agreement as that under which the accommodation is occupied.