Rates (Northern Ireland) Order 1977 No. 2157 (NI. 28)

PART II N.I. RATING

Recovery of rates N.I.

[F1 Hardship relief N.I.

33B.— (1) If regulations so provide, the Department may reduce or [F2 repay] in accordance with the regulations any relevant amount F3 . . . where it appears to the Department that—

(a) there are exceptional circumstances; and

(b) without such a reduction or [F4 repayment a] person would suffer hardship.

(2) In [F5 this Article “reduce” includes remit,] “relevant amount” means such amount payable [F6 or paid]in respect of rates in respect of a hereditament to which this Article applies as may be prescribed [F7 and “repay” means repay in whole or in part].

(3) This Article applies to a hereditament which—

[F8 (a) has a net annual value; and]

(b) does not fall within a prescribed class.

(4) Regulations may—

(a) provide for a reduction or [F9 repayment] to be of such amount as the Department may determine, having regard to any prescribed matters; and

(b) require a person to satisfy prescribed conditions to be eligible for a reduction or [F10 repayment][F11 ; and

(c) provide for so much of any reduction or repayment under this Article as contravened a Community obligation to be recoverable from the person mentioned in paragraph (1) as if it were a debt due to the Department on account of a rate leviable on him].]

F1 2004 NI 4

F2 Word in art. 33B(1) substituted (1.4.2006) by Rates (Capital Values, etc.) (Northern Ireland) Order 2006 (S.I. 2006/611 (N.I. 4)), arts. 1(3), 10(2)(a); S.R. 2006/146, art. 2

F3 Words in art. 33B(1) repealed (1.4.2006) by Rates (Capital Values, etc.) (Northern Ireland) Order 2006 (S.I. 2006/611 (N.I. 4)), arts. 1(3), 10(2)(b), 16, Sch. 4; S.R. 2006/146, art. 2

F4 Words in art. 33B(1)(b) substituted (1.4.2006) by Rates (Capital Values, etc.) (Northern Ireland) Order 2006 (S.I. 2006/611 (N.I. 4)), arts. 1(3), 10(2)(c); S.R. 2006/146, art. 2

F5 Words in art. 33B(2) substituted (1.4.2006) by Rates (Capital Values, etc.) (Northern Ireland) Order 2006 (S.I. 2006/611 (N.I. 4)), arts. 1(3), 10(3)(a); S.R. 2006/146, art. 2

F6 Words in art. 33B(2) inserted (1.4.2006) by Rates (Capital Values, etc.) (Northern Ireland) Order 2006 (S.I. 2006/611 (N.I. 4)), arts. 1(3), 10(3)(b); S.R. 2006/146, art. 2

F7 Words in art. 33B(2) added (1.4.2006) by Rates (Capital Values, etc.) (Northern Ireland) Order 2006 (S.I. 2006/611 (N.I. 4)), arts. 1(3), 10(3)(c); S.R. 2006/146, art. 2

F8 Art. 33B(3)(a) substituted (1.4.2007) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 39, Sch. 2 para. 17; S.R. 2006/464, art. 2(4)

F9 Word in art. 33B(4)(a) substituted (1.4.2006) by Rates (Capital Values, etc.) (Northern Ireland) Order 2006 (S.I. 2006/611 (N.I. 4)), arts. 1(3), 10(4)(a); S.R. 2006/146, art. 2

F10 Word in art. 33B(4)(b) substituted (1.4.2006) by Rates (Capital Values, etc.) (Northern Ireland) Order 2006 (S.I. 2006/611 (N.I. 4)), arts. 1(3), 10(4)(b); S.R. 2006/146, art. 2

F11 Art. 33B(4)(c) and preceding words added (1.4.2006) by Rates (Capital Values, etc.) (Northern Ireland) Order 2006 (S.I. 2006/611 (N.I. 4)), arts. 1(3), 10(4)(c); S.R. 2006/146, art. 2

Modifications etc. (not altering text)

C1 Art. 33B excluded (1.4.2007) by Non-Domestic Rating (Hardship Relief) Regulations (Northern Ireland) 2007 (S.R. 2007/20), reg. 4(1)