Article 15 Refund of overpayments

Northern Ireland

(1)

Without prejudice to Articles 11(4)( b), 13(4)( a), 19(4)F1. . . and [F2 31(5)( a)F3 and paragraph 3 of Schedule 8A], but subject to paragraph (2), where it is shown to the satisfaction of the Department that any amount paid on account of a rate, and not recoverable apart from this Article, could properly be refunded on the ground that—

(a)

the amount of any entry in a valuation list was excessive; or

C1(b)

the rate was levied otherwise than in accordance with the valuation F4lists then in force; or

(c)

any exemption or relief to which a person was entitled was not allowed; or

(d)

the hereditament was unoccupied during any period; or

(e)

the person who made a payment in respect of the rate was not liable to make that payment,

the Department may refund that amount or a part of it.

(2)

No amount shall be refunded under paragraph (1)—

(a)

unless application for the refund was made before the end of the sixth year after that in which the amount was paid; or

(b)

if the amount paid was charged on the basis, or in accordance with the practice, generally prevailing at the time when the payment was demanded.

Annotations

Textual amendments

F1: Words in art. 15(1) repealed (1.4.2007) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 41, Sch. 3; S.R. 2006/464, art. 2(4)
F2: 1979 NI 4
F3: 2004 NI 4
F4: Word in art. 15(1)(b) substituted (1.4.2007) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 39, Sch. 2 para. 10; S.R. 2006/464, art. 2(4)

Modifications

C1: Art. 15(1)(b) modified (1.4.2007) by Rates (Social Sector Value) Regulations (Northern Ireland) 2007 (S.R. 2007/86), reg. 7

Notes on the whole Order

Textual amendments

F1: functions transf. SR 1999/481