These Regulations revoke, with savings, the Rate Relief (Low-Carbon Homes Scheme) Regulations (Northern Ireland) 2010 which provided for rate relief for the first occupiers of newly-constructed dwellings which are low-carbon or zero-carbon homes. Savings provisions are made for newly-constructed dwellings in respect of which applications for planning permission are made before 1st April 2011 and applications for low-carbon home or zero-carbon home rate relief are subsequently made before 1st April 2012.
↧