EXPLANATORY NOTE

(This note is not part of the Regulations)

Regulation 2 tidies drafting of the Rate Relief (Amendment) Regulations (Northern Ireland) 2023 to remove a duplicate amendment within those regulations.

The Rate Relief Regulations (Northern Ireland) 2017 (the 2017 Regulations) are amended consequential to amendments to universal credit legislation to ensure continuing compatibility between universal credit and the rate rebate scheme, there are no new policies.

The universal credit transitional protection element is ignored for the purposes of calculating entitlement to rate rebate. Amendments to universal credit legislation in relation to its rules around this require consequential amendments to the 2017 Regulations to ensure that policy continues.

Tax credits are being abolished from 5 April 2025 and as a result certain claimants of pension age can now claim universal credit. The 2017 Regulations are amended to take account of consequential changes required to the rate rebate scheme so that it can remain compatible with universal credit for affected claimants who will not be able to claim housing benefit.

Legislation in respect of universal credit has been amended to allow for the managed migration of legacy benefit claimants to universal credit. A consequence of this is that housing benefit will end for claimants who migrate. Consequential amendments have been made to the 2017 Regulations to ensure that low income rate relief ends at the same time as housing benefit. This is not a new policy, it merely updates the 2017 Regulations to ensure policy intention continues to be achieved.