2007 No. 30
rates

The Rates (Unoccupied Hereditaments) Regulations (Northern Ireland) 2007

Made
Coming into operation
The Department of Finance and Personnel1, in exercise of the powers conferred by Article 25A(3A) of the Rates (Northern Ireland) Order 19772, makes the following Regulations:

Citation and commencement1.

These Regulations may be cited as the Rates (Unoccupied Hereditaments) Regulations (Northern Ireland) 2007 and shall come into operation on 1st April 2007.

Liability to unoccupied rate for hereditaments with both a capital value and a net annual value2.

Where a hereditament has both a capital value and a net annual value, a person shall not be chargeable to rates under Article 25A of the Rates (Northern Ireland) Order 1977 in respect of its capital value.

Sealed with the Official Seal of the Department of Finance and Personnel on 22nd January 2007

R Pengelly
A senior officer of the Department of Finance and Personnel
EXPLANATORY NOTE
(This note is not part of the Regulations)

Under Article 25A of the Rates (Northern Ireland) Order 1977 persons are chargeable to rates in respect of certain unoccupied hereditaments. These Regulations provide that where such a hereditament has both a capital value and a net annual value, a person shall not be chargeable to rates under that Article in respect of its capital value.