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Non-Domestic Rating (Unoccupied Hereditaments) (Amendment) Regulations (Northern Ireland) 2010
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- Northern Ireland Statutory Rules
- 2010 No. 37
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EXPLANATORY NOTE
(This note is not part of the Regulations)
Under Article 25A of the Rates (Northern Ireland) Order 1977, as amended, rates are payable on unoccupied properties that fall within a class prescribed by Regulations. The Non-Domestic Rating (Unoccupied Hereditaments) Regulations (Northern Ireland) 2007 (“the 2007 Regulations”) prescribe a class consisting of all non-domestic buildings or parts of buildings except those listed in the Schedule to those Regulations.
Regulation 2(2) of these Regulations updates a statutory reference in the 2007 Regulations.
Regulation 2(3) of these Regulations adds an exception to the 2007 Regulations to provide that rates will not be payable on an unoccupied property where the person entitled to possession of the property is a company in administration.
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