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The Rate Relief Regulations (Northern Ireland) 2017

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This is the original version (as it was originally made).

Calculation of eligible rates amount for the attribution period

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12.—(1) Subject to regulations 11, 13 and 14, a claimant’s entitlement to rate relief in any attribution period shall be calculated in accordance with the following provisions of this regulation.

(2) The amount of eligible rates for the attribution period shall be—

(a)where rates are charged—

(i)for a full year by dividing the annual rates chargeable by 12.

(ii)for only part of the year by dividing the rates chargeable for that portion of the year by the number equal to the number of days in that portion, multiplying by the number of days in that year and dividing by 12.

(3) Subject to paragraph (4), where the application of this regulation results in a shortfall or surplus amount of rate relief compared to the rates liability for the dwelling occupied as the home for the period that the claimant occupies the same dwelling within any year and is entitled to rate relief for the whole of that period, the amount of rate relief payable in the attribution period that includes the—

(a)31st March; or

(b)the date that the claimant’s rates liability for that dwelling ends,

shall be adjusted so that the rate relief payable for that dwelling within that year for the period that rate relief is payable corresponds with the claimant’s rates liability on that dwelling for that period.

(4) Paragraph (3) shall only apply where regulation 10(3)(a) applies for the whole of that period.

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