OpenLegislation

Article 33B Hardship reliefF1C1

Northern Ireland

(1)

If regulations so provide, the Department may reduce or F2repay in accordance with the regulations any relevant amount F3. . . where it appears to the Department that—

(a)

there are exceptional circumstances; and

(b)

without such a reduction or F4repayment a person would suffer hardship.

(2)

In F5 this Article “reduce” includes remit, “relevant amount” means such amount payable F6or paidin respect of rates in respect of a hereditament to which this Article applies as may be prescribed F7 and “repay” means repay in whole or in part.

(3)

This Article applies to a hereditament which—

(F8a)

has a net annual value; and

(b)

does not fall within a prescribed class.

(4)

Regulations may—

(a)

provide for a reduction or F9repayment to be of such amount as the Department may determine, having regard to any prescribed matters; and

(b)

require a person to satisfy prescribed conditions to be eligible for a reduction or F10repaymentF11; and

(c)

provide for so much of any reduction or repayment under this Article as contravened a Community obligation to be recoverable from the person mentioned in paragraph (1) as if it were a debt due to the Department on account of a rate leviable on him.

Annotations

Textual amendments

F1

2004 NI 4

F2

Word in art. 33B(1) substituted (1.4.2006) by Rates (Capital Values, etc.) (Northern Ireland) Order 2006 (S.I. 2006/611 (N.I. 4)), arts. 1(3), 10(2)(a); S.R. 2006/146, art. 2

F3

Words in art. 33B(1) repealed (1.4.2006) by Rates (Capital Values, etc.) (Northern Ireland) Order 2006 (S.I. 2006/611 (N.I. 4)), arts. 1(3), 10(2)(b), 16, Sch. 4; S.R. 2006/146, art. 2

F4

Words in art. 33B(1)(b) substituted (1.4.2006) by Rates (Capital Values, etc.) (Northern Ireland) Order 2006 (S.I. 2006/611 (N.I. 4)), arts. 1(3), 10(2)(c); S.R. 2006/146, art. 2

F5

Words in art. 33B(2) substituted (1.4.2006) by Rates (Capital Values, etc.) (Northern Ireland) Order 2006 (S.I. 2006/611 (N.I. 4)), arts. 1(3), 10(3)(a); S.R. 2006/146, art. 2

F6

Words in art. 33B(2) inserted (1.4.2006) by Rates (Capital Values, etc.) (Northern Ireland) Order 2006 (S.I. 2006/611 (N.I. 4)), arts. 1(3), 10(3)(b); S.R. 2006/146, art. 2

F7

Words in art. 33B(2) added (1.4.2006) by Rates (Capital Values, etc.) (Northern Ireland) Order 2006 (S.I. 2006/611 (N.I. 4)), arts. 1(3), 10(3)(c); S.R. 2006/146, art. 2

F8

Art. 33B(3)(a) 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. 17; S.R. 2006/464, art. 2(4)

F9

Word in art. 33B(4)(a) substituted (1.4.2006) by Rates (Capital Values, etc.) (Northern Ireland) Order 2006 (S.I. 2006/611 (N.I. 4)), arts. 1(3), 10(4)(a); S.R. 2006/146, art. 2

F10

Word in art. 33B(4)(b) substituted (1.4.2006) by Rates (Capital Values, etc.) (Northern Ireland) Order 2006 (S.I. 2006/611 (N.I. 4)), arts. 1(3), 10(4)(b); S.R. 2006/146, art. 2

F11

Art. 33B(4)(c) and preceding words added (1.4.2006) by Rates (Capital Values, etc.) (Northern Ireland) Order 2006 (S.I. 2006/611 (N.I. 4)), arts. 1(3), 10(4)(c); S.R. 2006/146, art. 2

Modifications

C1

Art. 33B excluded (1.4.2007) by Non-Domestic Rating (Hardship Relief) Regulations (Northern Ireland) 2007 (S.R. 2007/20), reg. 4(1)

Notes on the whole Order

Textual amendments

F1

functions transf. SR 1999/481