Explanatory note

These Regulations amend the Rate Relief (Qualifying Age) Regulations (Northern Ireland) 2007 (“the principal Regulations”) which provide for rate relief for claimants who have attained the qualifying age for state pension credit provided the claimant or if he has a partner, the claimant’s partner, is not in receipt of income support or an income-based jobseeker’s allowance.

The Regulations amend the principal Regulations by increasing the capital limit, above which a person is not entitled to rate relief from £16,000 to £50,000 (regulations 2 and 4). Minor and consequential amendments are made in regulations 3, 5 and 6.