{
  "url": "https://openlegislation.uk/rate-relief-coronavirus-amendment-regulations-northern-ireland-2020/note",
  "json_url": "https://openlegislation.uk/rate-relief-coronavirus-amendment-regulations-northern-ireland-2020/note.json",
  "legislation": "nisr/2020/308",
  "legislation_title": "The Rate Relief (Coronavirus) (Amendment) Regulations (Northern Ireland) 2020",
  "legislation_url": "https://openlegislation.uk/rate-relief-coronavirus-amendment-regulations-northern-ireland-2020",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend Regulation 10 of the Rate Relief Regulations (Northern Ireland) 2017 (S.R. 2017 No. 184) (“the principal Regulations”) to provide that payments in lieu of notice and holiday pay are disregarded from the earned income taken into account when determining a rate relief award. They are being brought forward as a result of ongoing policy development of the rate rebate scheme and in recognition of the impact of the virus known as Coronavirus or “Severe acute respiratory syndrome coronavirus 2” to ensure additional support is provided to domestic ratepayers who are made redundant as a result of Coronavirus.\nThey amend Regulation 13 of the principal Regulations to ensure that claimants who have earned income taken into account in their award of rate relief have the award revised on the next relevant date.\nThey further amend Regulation 13 and Regulation 14 of the principal Regulations to provide a new ground for revising a decision when payments in lieu of notice and holiday pay have been taken into account for rate rebate claims with a start date effective after the coming into operation of the Health Protection (Coronavirus, Restrictions) Regulations (Northern Ireland) 2020 (now revoked). This effectively allows the new rule to apply back to the date of the first coronavirus restrictions where claimants provide appropriate evidence to the relevant authority within 3 months of the operative date of these Regulations.\nGoing forward, following the coming into operation of this rule, the usual 3 month time limit for the relevant authority to be made aware of any decision that was made in ignorance of or based on a mistake of fact has been amended to take account of the fact that a claimant now has to supply information within that 3 month period.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2020/308/note",
    "retrieved_at": "2026-10-29T00:41:18.469619+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."
}