Explanatory Memorandum to Rates (Amendment) (Northern Ireland) Order 2006 Explanatory Memorandum

Article 15: Persons under 18 and persons in education and training or leaving care

27.This Article provides for full relief from rates to be provided where a property is occupied solely by persons under 18, persons in education and training or leaving care. It also allows halls of residence to be exempt from rates, where they are used to accommodate those in full time education and training. In addition, the Article allows the Department to specify the conditions that will apply in relation to this, including a definition of those in full time education and training, and that the benefit is passed on to the person occupying the properties where a landlord pays the rates.

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