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Rates (Northern Ireland) Order 1977
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Changes over time for: Section 25A
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Rates (Northern Ireland) Order 1977, Section 25A is up to date with all changes known to be in force on or before 03 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Changes and effects yet to be applied to Article 25A:
- art. 7(6)(7) added by S.I. 2006/2954 (N.I.) art. 4
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Whole provisions yet to be inserted into this Order (including any effects on those provisions):
- art. 7(6)(7) added by S.I. 2006/2954 (N.I.) art. 4
[F1Liability to be rated in respect of certain unoccupied hereditamentsN.I.
25A.—(1) Subject to the provisions of this Order, if the conditions specified in paragraph (2) are satisfied a person shall be chargeable to rates in respect of a hereditament which is unoccupied.
(2) The conditions are—
(a)the hereditament is one to which Schedule 8A applies; and
(b)the person is entitled to possession of it.
(3) A person shall be chargeable to rates under this Article only in respect of a period during which—
(a)the hereditament is unoccupied; and
(b)both the conditions specified in paragraph (2) are satisfied.
(3A) F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) For the purposes of this Article a hereditament is unoccupied only if no person is in occupation of any part of it.
(5) For the purposes of this Article a hereditament which is not in use shall be treated as unoccupied if (apart from this paragraph) it would be treated as occupied by reason only of there being kept in or on the hereditament plant or machinery—
(a)which was used in or on the hereditament when it was last in use; or
(b)which is intended for use in or on the hereditament.
(6) Schedule 8A (which makes further provision relating to the liability to be rated in respect of certain unoccupied hereditaments) shall have effect.]
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