Rates (Amendment) (Northern Ireland) Order 2006
2006 No. 2954
Commentary on Articles
Part Iv – Reliefs and Exemptions Etc.
Article 26: Power to remove exemption for private dwellings from completion notices
39.This Article gives the Department the power to serve a completion notice on a building used wholly for the purposes of a private dwelling, subject to approval by resolution of the Assembly. A completion notice is served when the Department considers that a new building can reasonably be expected to be completed within a three-month period and it then becomes liable to the unoccupied rate.
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