The Rate Relief Regulations (Northern Ireland) 2017

Overpayment of rate relief where there is no liability to pay rates

This section has no associated Explanatory Memorandum

27.—(1) Where rate relief has been credited to a rate account in respect of a property to which a claimant is not chargeable to rates, in accordance with the 1977 Order, including when it is credited after the death of a claimant, the amount of rate relief so paid shall be debited from the rate account.

(2) Any payment other than a credit paid to or on behalf of a deceased person which covers a period after the date of death shall be offset against any award of rate relief for the same or part of the same period paid to any person who was a former partner of the deceased person at the date of his death, regardless of whether it is for the same property.