What is the Northern Ireland rates deferral scheme?
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In short: Eligible pensioners can defer paying some or all domestic rates until the home is sold or they die, with interest charged on deferred amounts. It is a loan secured on the property — not free forgiveness — and capital limits apply.
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Deferral helps cash-flow but grows debt against the home, similar in concept to equity release roll-up though usually at lower interest.
Executors must settle deferred rates plus interest from estate proceeds on death.
Compare with Rate Rebate — if you qualify for full rebate, deferral may be unnecessary.
Contact LPS for current capital thresholds and interest rates.
Primary source: nidirect.gov.uk/articles/rates-and-your-home
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