Changes to rate relief scheme in Northern Ireland in response to coronavirus pandemic

New statutory rule

New regulations have been issued that make changes to the rate relief scheme in Northern Ireland in response to the coronavirus (COVID-19) pandemic.

In force from 4 January 2021, the Rate Relief (Coronavirus) (Amendment) Regulations (Northern Ireland) 2020 (SR.No.308/2020) amend the Rate Relief Regulations (Northern Ireland) 2017 so as to -

• provide that payments in lieu of notice and holiday pay are disregarded from the earned income taken into account when determining a rate relief award;
• ensure that claimants who have earned income taken into account in their award of rate relief have the award revised on the next relevant date;
• provide a new ground for revising a decision when payments in lieu of notice and holiday pay have been taken into account for rate relief claims with a start date effective after the coming into operation of the Health Protection (Coronavirus, Restrictions) Regulations (Northern Ireland) 2020 (now revoked); and
• amend the usual three-month time limit for the relevant authority to be made aware of any decision that was made in ignorance of or based on a mistake of fact to take account of the fact that a claimant now has to supply information within that three-month period.

NB- in the explanatory memorandum to the regulations, the Department for Communities advises that -

'The Department recognises that many people are likely to be made redundant as a result of coronavirus (COVID-19) and is making this amendment so that any payments in lieu of notice and holiday pay can be removed from the rate relief calculation. This is a permanent change as the issue was identified through the ongoing review of the rate relief scheme but, to ensure that anyone facing redundancy as a result of coronavirus can benefit, the regulations provide a new ground for revising a decision when payments in lieu of notice and holiday pay have been taken into account for rate relief claims with a start date effective after the coming into operation of the Health Protection (Coronavirus, Restrictions) Regulations (Northern Ireland) 2020 (now revoked). This effectively allows the new rule to apply back to the date of the first coronavirus restrictions where claimants provide information to the relevant authority of these payments within three months of the operative date of these Regulations.

This will give the claimant the standard three months from the date these regulations come into operation in which to supply the information. Going forward, following the coming into operation of this rule, the three month time limit which a claimant has to supply information to the relevant authority will apply.'

SR.No.308/2020 is available from legislation.gov.uk