The Rates (Deferment) Regulations (Northern Ireland) 2010
These Regulations provide that, subject to certain preconditions being satisfied, the Department of Finance and Personnel (“the Department”) may enter into an agreement with an eligible person for the deferment of the payment of domestic rates. An eligible person is a person who is both the occupier and owner of a hereditament in respect of which domestic rates are payable and—who, on 1st April in the rating year in which the agreement is entered into, has attained the qualifying age for state pension credit; oris the partner of a person mentioned in paragraph (a) or the surviving partner of a person who had made an earlier agreement with the Department under these Regulations in respect of the same hereditament.