The Rate Relief Regulations (Northern Ireland) 2017

Eligible ratesN.I.

This section has no associated Explanatory Memorandum

11.—(1) Subject to these regulations, and any apportionment in accordance with Article 19 of the 1977 Order, the eligible rates shall be the amount of the payments by way of rates payable in respect of the hereditament occupied as his home.

(2) Where a rateable unit consists partly of a hereditament in the capital list and partly of a hereditament in the NAV list, only such proportion of the rates payable for the part of the hereditament in the capital value list shall count as the appropriate eligible rates for the purpose of these regulations.

(3) Subject to paragraph (4) where more than one person is liable to make payments by way of rates in respect of a dwelling, the rates payable in respect of that dwelling shall be apportioned by the relevant authority for the purposes of calculating the appropriate eligible rates for each such person having regard to all circumstances, in particular the number of such persons and the proportion of rates paid by each such person.

(4) For the purpose of these regulations a person shall be treated as if he were not liable for rates where—

(a)he or his partner is a close relative of the owner or landlord of the dwelling where the owner or landlord also resides in that dwelling;

(b)he is in—

(i)a residential care home;

(ii)a nursing home; or

(iii)independent hospital;

(c)the relevant authority is satisfied that the liability was created to take advantage of the rate relief scheme in these regulations.

(5) The total eligible rates, whether applicable to one or more person in respect of the same dwelling cannot exceed the rates chargeable for that dwelling in accordance with the 1977 Order.