Regulation 2
1. A hereditament which is occupied by a Northern Ireland department or by a Minister of the Crown or by any officer or body exercising functions on behalf of the Crown.
2. A hereditament which is occupied by a body established by or under a statutory provision or by a statutory undertaker.
3. A telecommunications hereditament which is used or intended to be used for the purposes outlined within regulation 3 of the Valuation (Telecommunications, Natural Gas and Water) Regulations (Northern Ireland) 2010(1).
4. A hereditament which is used only for, or in connection with, telecommunications masts and towers.
5. A hereditament which is wholly or mainly used for the purposes of generating power by means of :-
(a)biomass;
(b)biofuels;
(c)anaerobic digestion;
(d)land fill gas;
(e)fuel cells;
(f)photovoltaics;
(g)water (including waves and tides);
(h)wind;
(i)solar power;
(j)geothermal sources;
(k)heat from air; water or the ground;
(l)combined heat and power systems.
6. A hereditament which is wholly owned by the Northern Ireland Housing Executive or a housing association registered in the register maintained under Part II of the Housing (Northern Ireland) Order 1992(2)
S.R. 2010 No.431 as amended by S.R. 2014 No.67, S.R. 2018 No.67 and S.R. 2019 No. 198