Explanatory note
Northern Ireland
(This note is not part of the Regulations)
These Regulations provide, subject to exceptions, for the payment of interest where the Department of Finance and Personnel repays an amount paid on account of a rate or credits such an amount against a subsequent liability to rates.
The exceptions are repayments or credits arising out of –
(a)
an appeal to the county court under Article 11 of the Rates (Northern Ireland) Order 1977 against a rate;
(b)
an award of hardship relief under Article 33B of that Order; or
(c)
an award under the housing benefit scheme or a rate relief scheme made under Article 30A of that Order.