8 Provisions applying where system of rating by instalments in force

(1)

Where any rates in respect of which a ratepayer has applied for a rebate pursuant to section 5 are payable by instalments pursuant to section 24 of the Local Government (Rating) Act 2002, the following provisions shall apply with respect to any rebate granted pursuant to the said section 5:

(a)

where the rebate is granted before the rates for the rating year have been set, the amount of the rebate granted in respect of each such instalment shall be—

(i)

an amount determined by dividing the total amount of the rebate or rebates granted to the applicant for the immediately preceding rating year by the number of instalments of rates still to be paid for the current rating year; or

(ii)

where no rebate was granted to the applicant for the immediately preceding rating year, the rebate to which he would be entitled if the amount of the rates in respect of the residential property of which the applicant is the ratepayer assessed for the current rating year was the same as the amount of all rates assessed on the property for the immediately preceding rating year divided by the number of instalments of rates still to be paid for the current rating year:

provided that, in respect of instalments payable after the date on which the rates for the rating year are set, the amount of the rebate on each such instalment shall be the total rebate granted for the rating year, less any rebate already allowed for that year, apportioned equally, or as nearly equally as is possible, among the instalments of rates still to be paid:

(b)

where the rebate is granted after the rates for the rating year have been set, the amount of that rebate shall be apportioned equally, or as nearly equally as possible, among the instalments of rates still to be paid to the local authority:

(c)
[Repealed]

(d)

where the amount of the rebate exceeds the total amount of all the instalments of rates for the rating year to be paid to the local authority after the date of the granting of the rebate, the local authority shall pay the amount of the excess to the ratepayer.

(2)

[Repealed]

Section 8(1): amended, on 1 July 2003, by section 137(1) of the Local Government (Rating) Act 2002 (2002 No 6).

Section 8(1): amended, on 12 December 1989, by section 4(1)(f) of the Rating Powers Amendment Act (No 2) 1989 (1989 No 135).

Section 8(1)(a): replaced, on 1 April 1977, by section 2 of the Rates Rebate Amendment Act 1976 (1976 No 32).

Section 8(1)(a): amended, on 1 July 2003, by section 137(1) of the Local Government (Rating) Act 2002 (2002 No 6).

Section 8(1)(a)(ii): amended, on 1 July 2003, by section 137(1) of the Local Government (Rating) Act 2002 (2002 No 6).

Section 8(1)(a) proviso: amended, on 1 July 2003, by section 137(1) of the Local Government (Rating) Act 2002 (2002 No 6).

Section 8(1)(b): replaced, on 1 April 1977, by section 2 of the Rates Rebate Amendment Act 1976 (1976 No 32).

Section 8(1)(b): amended, on 1 July 2003, by section 137(1) of the Local Government (Rating) Act 2002 (2002 No 6).

Section 8(1)(c): repealed, on 1 July 2003, by section 137(1) of the Local Government (Rating) Act 2002 (2002 No 6).

Section 8(1)(d): inserted, on 1 April 1977, by section 2 of the Rates Rebate Amendment Act 1976 (1976 No 32).

Section 8(1)(d): amended, on 1 July 2003, by section 137(1) of the Local Government (Rating) Act 2002 (2002 No 6).

Section 8(2): repealed, on 1 July 2003, by section 137(1) of the Local Government (Rating) Act 2002 (2002 No 6).