The Northern Ireland Valuation Tribunal has dismissed an appeal against a Department of Finance decision refusing to backdate a Disabled Persons' Allowance (DPA) rates rebate by five years. The ruling, issued on 20 April 2026, was unanimous and was presided over by Tribunal President James Leonard, sitting with members Mr A Tough FRICS and Ms N McCartan.

The case, referenced as AB26 v Department of Finance (Case 14/25), was brought by a person acting under a power of attorney dated 6 November 2017 on behalf of a disabled individual with a degenerative neurological condition. The appellant applied for DPA on 6 August 2025, requesting that the award be backdated to 2020, when adaptations were made to the property. The Department granted DPA from 1 April 2025 but declined the backdating request.

DPA is a rate rebate available under Article 31A of the Rates (Northern Ireland) Order 1977 for properties adapted for a person with a disability. Under the legislation, the Department holds a discretionary power to backdate awards to periods before the year in which an application is made, subject to a backstop date of 1 April 1979.

The appellant argued that the disabled person, due to cognitive impairment, had been unaware of the entitlement in prior years. The tribunal noted that the Department does not consider lack of awareness an acceptable reason for backdating, a position set out explicitly in the Department's internal decision-making guidance.

The tribunal found that the annual rates bill information leaflet, which contains details of available reliefs including DPA, must be presumed to have been delivered to the property and therefore available to the appellant as attorney. It also found that the proper focus was not on the disabled person's awareness but on the appellant's own responsibilities as attorney to act in the interests of the person subject to the power of attorney.

The tribunal applied established principles of public law review to the Department's decision-making, including illegality, irrationality, procedural impropriety, and legitimate expectation, referencing an earlier Valuation Tribunal decision in AB23 v Department of Finance (NIVT 26/22). It found the Department's exercise of its statutory discretion was properly applied at each stage of its assessment process.

The tribunal concluded that no persuasive evidence or argument had been advanced to justify overturning the Department's decision. The appeal was dismissed without further order.