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The Rate Relief (Lone Pensioner Allowance) Regulations (Northern Ireland) 2008

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Grant of lone pensioner allowance

3.—(1) Subject to the provisions of these Regulations, the relevant authority shall each year grant to a person who has attained the age of 70 years a rebate from the rates chargeable in respect of a dwelling-house which is occupied solely by him.

(2) Where a person occupies more than one dwelling-house, a rebate shall be granted only in respect of the dwelling-house which that person occupies as his only or principal residence or, if he does not occupy any dwelling-house as his only or principal residence, the dwelling-house which he last occupied as his only or principal residence.

(3) In determining for the purposes of paragraph (1) whether a dwelling-house is occupied solely by a person who has attained the age of 70 years, any other person who falls within a description specified in the Schedule shall be disregarded.

(4) In determining whether a person occupies more than one dwelling-house for the purposes of paragraph (2), regard shall be had to any dwelling-house occupied by that person whether or not the dwelling-house is in Northern Ireland.

(5) Where the conditions for the grant of a rebate (other than the requirement for an application) apply for part only of a year, the amount of the rebate shall be proportionately reduced and if too large an amount has been paid or allowed by way of rebate the excess shall be recoverable summarily by the relevant authority as a debt.

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