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

Rate relief

4.—(1) Subject to the conditions in paragraph (2) being satisfied and to the provisions of these Regulations, a person who is the first occupier of a newly-constructed dwelling-house which is a low-carbon or zero-carbon home shall not be chargeable in respect of it to rates—

(a) in the case of a low-carbon home, for a period of two years; and

(b) in the case of a zero-carbon home, for a period of five years,

from the date on which he first occupies that dwelling-house or 1st April 2010, whichever is the later.

(2) The conditions referred to in paragraph (1) are—

(a) that work on the dwelling-house shall not have been completed before 1st April 2010;

(b) that the date on which the first occupier first occupies the dwelling-house is—

(i) in the case of a low-carbon home, not later than 31st March 2013;

(ii) in the case of a zero-carbon home, not later than 31st March 2016; and

(c) that—

(i) in the case of a low-carbon home, a low-carbon home certificate has been issued;

(ii) in the case of a zero-carbon home, a zero-carbon home certificate has been issued.