The Rate Relief (Qualifying Age) Regulations (Northern Ireland) 2007
These Regulations provide for rate relief for claimants who have attained the qualifying age for state pension credit. In the case of a woman that age is pensionable age and in the case of a man it is the age which is pensionable age in the case of a woman born on the same day as the man (section 1(6) of the State Pension Credit Act (Northern Ireland) 2002). These Regulations do not however apply if either the claimant or the claimant’s partner is in receipt of income support or an income-based jobseeker’s allowance, notwithstanding that the claimant has attained the qualifying age for state pension credit. Provisions relating to those claimants and others who have not attained the qualifying age for state pension credit are contained in the Rate Relief (General) Regulations (Northern Ireland) 2007.