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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

These Regulations amend the Rate Relief (General) Regulations (Northern Ireland) 2007 and the Rate Relief (Qualifying Age) Regulations (Northern Ireland) 2007 which apply with modifications the Housing Benefit Regulations (Northern Ireland) 2006 and the Housing Benefit (Persons who have attained the qualifying age for state pension credit) Regulations (Northern Ireland) 2006 (“the Housing Benefit Regulations”) for the purposes of the low income rate relief scheme.

Regulation 2 at paragraph (2) and paragraphs (4) to (7) makes minor amendments to the Rate Relief (General) Regulations (Northern Ireland) 2007 to take account of amendments to the Housing Benefit Regulations.

Regulation 3 at paragraphs (2), (4) and (5) makes minor amendments to the Rate Relief (Qualifying Age) Regulations (Northern Ireland) 2007 to take account of amendments to the Housing Benefit Regulations.

Regulation 2(3) amends the Rate Relief (General) Regulations (Northern Ireland) 2007 by uplifting the amount of carer premium used in the calculation of low income rate relief. Regulation 3(3) makes an equivalent amendment to the Rate Relief (Qualifying Age) Regulations (Northern Ireland) 2007.