{
  "url": "https://openlegislation.uk/non-domestic-rating-hardship-relief-regulations-northern-ireland-2007",
  "json_url": "https://openlegislation.uk/non-domestic-rating-hardship-relief-regulations-northern-ireland-2007.json",
  "id": "nisr/2007/20",
  "title": "The Non-Domestic Rating (Hardship Relief) Regulations (Northern Ireland) 2007",
  "short_title": "Non-Domestic Rating (Hardship Relief) 2007",
  "long_title": "These Regulations revoke and replace the Non-Domestic Rating (Hardship Relief) Regulations (Northern Ireland) 2005. In addition to minor and drafting amendments, they make the following changes of substance—they give the Department of Finance and Personnel (“the Department”) a power to repay rates where the conditions for hardship relief are satisfied (regulation 2(1) and (3)); andthey also give the Department a power to recover a reduction or repayment under the Regulations where the reduction or repayment has breached a Community obligation (regulation 3).",
  "citation": "S.R. 2007/20",
  "type": "nisr",
  "year": "2007",
  "number": "20",
  "version": "current",
  "date": "2007-01-11",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/non-domestic-rating-hardship-relief-regulations-northern-ireland-2007/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and interpretation",
      "url": "https://openlegislation.uk/non-domestic-rating-hardship-relief-regulations-northern-ireland-2007/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Hardship Relief",
      "url": "https://openlegislation.uk/non-domestic-rating-hardship-relief-regulations-northern-ireland-2007/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Recovery of reduction or repayment",
      "url": "https://openlegislation.uk/non-domestic-rating-hardship-relief-regulations-northern-ireland-2007/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Hereditaments to which hardship relief does not apply",
      "url": "https://openlegislation.uk/non-domestic-rating-hardship-relief-regulations-northern-ireland-2007/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Revocation",
      "url": "https://openlegislation.uk/non-domestic-rating-hardship-relief-regulations-northern-ireland-2007/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/non-domestic-rating-hardship-relief-regulations-northern-ireland-2007/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule",
      "kind": "schedule",
      "number": null,
      "heading": "HEREDITAMENTS TO WHICH HARDSHIP RELIEF DOES NOT APPLY",
      "url": "https://openlegislation.uk/non-domestic-rating-hardship-relief-regulations-northern-ireland-2007/schedule",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/non-domestic-rating-hardship-relief-regulations-northern-ireland-2007/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2007-12-05",
      "size": null,
      "url": "https://openlegislation.uk/non-domestic-rating-hardship-relief-regulations-northern-ireland-2007/pdf/nisr_20070020_en.pdf",
      "source_url": "https://www.legislation.gov.uk/nisr/2007/20/pdfs/nisr_20070020_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "nisi/1977/2157",
      "title": "Rates (Northern Ireland) Order 1977",
      "url": "https://openlegislation.uk/rates-northern-ireland-order-1977",
      "provisions": [
        "article/33B"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/non-domestic-rating-hardship-relief-regulations-northern-ireland-2007/changes.json",
  "changes_made_by": 2,
  "changes_made_by_url": "https://openlegislation.uk/non-domestic-rating-hardship-relief-regulations-northern-ireland-2007/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/non-domestic-rating-hardship-relief-regulations-northern-ireland-2007/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2007/20",
    "retrieved_at": "2026-10-29T01:43:17.175984+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}