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The Rates (Amendment) (Northern Ireland) Order 2004

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Hardship relief

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8.  After Article 33A of the principal Order (transitional rate relief) there shall be inserted the following Article—

Hardship relief

33B.(1) If regulations so provide, the Department may reduce or remit in accordance with the regulations any relevant amount which a person is liable to pay where it appears to the Department that—

(a)there are exceptional circumstances; and

(b)without such a reduction or remission that person would suffer hardship.

(2) In paragraph (1) “relevant amount” means such amount payable in respect of rates in respect of a hereditament to which this Article applies as may be prescribed.

(3) This Article applies to a hereditament which—

(a)is a specified hereditament within the meaning of Article 39A(3) (hereditaments other than dwelling-houses, etc.); and

(b)does not fall within a prescribed class.

(4) Regulations may—

(a)provide for a reduction or remission to be of such amount as the Department may determine, having regard to any prescribed matters; and

(b)require a person to satisfy prescribed conditions to be eligible for a reduction or remission..

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