# Rates (Northern Ireland) Order 1977, Article 33B: Hardship relief

Extent: N.I.

(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—
(a) there are exceptional circumstances; and
(b) without such a reduction or repayment a person would suffer hardship.
(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.
(3) This Article applies to a hereditament which—
(a) has a net annual value; and
(b) does not fall within a prescribed class.
(4) Regulations may—
(a) provide for a reduction or repayment 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 repayment; 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.

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Source: https://www.legislation.gov.uk/nisi/1977/2157/article/33B (the official version)
Page: https://openlegislation.uk/rates-northern-ireland-order-1977/article-33B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.