{
  "url": "https://openlegislation.uk/rates-northern-ireland-order-1977/article-33B",
  "json_url": "https://openlegislation.uk/rates-northern-ireland-order-1977/article-33B.json",
  "legislation": "nisi/1977/2157",
  "legislation_title": "Rates (Northern Ireland) Order 1977",
  "legislation_url": "https://openlegislation.uk/rates-northern-ireland-order-1977",
  "path": "article/33B",
  "kind": "article",
  "number": "33B",
  "heading": "Hardship relief",
  "text": "(1) If regulations so provide, the Department may reduce or repay in accordance with the regulations any relevant amount . . . where it appears to the Department that—\n(a) there are exceptional circumstances; and\n(b) without such a reduction or repayment a person would suffer hardship.\n(2) In this Article “reduce” includes remit, “relevant amount” means such amount payable or paidin respect of rates in respect of a hereditament to which this Article applies as may be prescribed and “repay” means repay in whole or in part.\n(3) This Article applies to a hereditament which—\n(a) has a net annual value; and\n(b) does not fall within a prescribed class.\n(4) Regulations may—\n(a) provide for a reduction or repayment to be of such amount as the Department may determine, having regard to any prescribed matters; and\n(b) require a person to satisfy prescribed conditions to be eligible for a reduction or repayment; and\n(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.",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "2004 NI 4"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in art. 33B(1) repealed (1.4.2006) by Rates (Capital Values, etc.)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"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "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"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Art. 33B excluded (1.4.2007) by Non-Domestic Rating (Hardship Relief) Regulations (Northern Ireland) 2007 (S.R. 2007/20), reg. 4(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisi/1977/2157/article/33B",
    "retrieved_at": "2026-10-29T04:53:19.076889+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."
}