Explanatory note

These Regulations revoke the Rates (Deferment) Regulations (Northern Ireland) 2010 which provide that, subject to certain preconditions being satisfied, the Department of Finance and Personnel (“the Department”) may enter into an agreement with an eligible person for the deferment of the payment of domestic rates. A savings provision is made for cases where an application is made to the Department before 1st April 2012 and a deferment agreement in respect of that application is entered into before 1st October 2012. Provision is also made to protect partners and surviving partners of persons who have entered into a deferment agreement.