SCHEDULE 2Hereditaments which are not in the social sector
1.
A hereditament which is shown, or would fall to be shown, in the NAV list other than a hereditament which is also shown, or would also fall to be shown, in the capital value list.
2.
A hereditament used for, or in connection with, a hostel.
3.
(1)
A hereditament which is used for providing living accommodation for a person who—
(a)
is an employee of the Northern Ireland Housing Executive or of a registered housing association listed in Schedule 1;
(b)
resides in the hereditament in connection with his employment by that body; and
(c)
has no liability for rates in respect of the hereditament during his period of residence there.
(2)
For the purposes of sub-paragraph (1), a hereditament—
(a)
which is not in use; and
(b)
which the Department considers will, when next in use, fall within that sub-paragraph,
shall be deemed to be in use and to fall within that sub-paragraph.
4.
(1)
Subject to sub-paragraph (2), a hereditament which is distinguished in the capital value list as exempt to any extent from rates.
(2)
Sub-paragraph (1) shall not apply where the social sector value of the hereditament would be less than its rateable capital value.