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The Rate Relief (Low-Carbon Homes Scheme) Regulations (Northern Ireland) 2010

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EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations provide that the first occupier of a newly-constructed dwelling-house which is a low-carbon home or a zero-carbon home shall not be chargeable to rates for a period of two years in the case of a low-carbon home and for a period of five years in the case of a zero-carbon home, such period to commence not later than 31st March 2013 in the case of a low-carbon home and not later than 31st March 2016 in the case of a zero-carbon home.

The Regulations—

(a)exclude various classes of dwelling-house from the relief (regulation 3);

(b)define what is a low-carbon and a zero-carbon home for the purposes of the Regulations (regulations 5 and 6 and the Schedule);

(c)provide for the assessment and certification of low-carbon homes and zero-carbon homes (regulations 5 to 7);

(d)provide for the method of claiming the relief (regulation 8); and

(e)require the Department to serve notice of a decision as to whether a claimant is entitled to relief under the Regulations and provide for reviews and appeals (regulations 9 and 10).

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