Search Legislation

The Non-Domestic Rating (Unoccupied Hereditaments) Regulations (Northern Ireland) 2007

What Version

 Help about what version
  • Latest available (Revised)
  • Original (As made)

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

Citation and commencement

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

Interpretation

2.—(1) In these Regulations—

“the 1989 Order” means the Insolvency (Northern Ireland) Order 1989(1);

“adapted” means suitable for use, whether altered for the purpose or otherwise;

“public body” means—

(a)

a body established by or under a statutory provision; or

(b)

a department of the Government of the United Kingdom;

“qualifying industrial hereditament” means any hereditament other than a retail hereditament in relation to which all buildings comprised in the hereditament are constructed or adapted—

(a)

in the course of a trade or business; and

(b)

for one or more of the following purposes, or one or more such purposes and one or more such purposes ancillary thereto—

(i)

the manufacture, repair or adaptation of goods or materials;

(ii)

the working or processing of minerals;

(iii)

the generation of electricity; and

“retail hereditament” means any hereditament where any building or part of a building comprised in the hereditament is constructed or adapted for the purpose of the retail provision of goods or services on or from the hereditament.

(2) Where a hereditament which has been unoccupied becomes occupied on any day and becomes unoccupied again on the expiration of a period of less than six weeks beginning with and including that day, then for the purposes of ascertaining whether the hereditament has been continuously unoccupied for a period mentioned in paragraph 1 or 2 of the Schedule, it shall be treated as having been unoccupied on that day and throughout the period.

(3) For the purposes of paragraphs 1 and 2 of the Schedule, a hereditament which has not previously been occupied shall be treated as becoming unoccupied on the day for which the hereditament is first shown in a valuation list.

Hereditaments in respect of which a person is liable for the unoccupied property rate

3.  The class of hereditament prescribed for the purposes of Article 25A(2)(a) of, and paragraph 1(1)(a) of Schedule 8A to, the Rates (Northern Ireland) Order 1977 consists of any hereditament included in a NAV list—

(a)which consists of a building, or any part of a building, together with any land ordinarily used, or intended for use, for the purposes of that building or part; and

(b)to which none of the conditions set out in the Schedule applies.

Revocation

4.  The Non-Domestic Rating (Unoccupied Property) Regulations (Northern Ireland) 2004(2) are revoked.

Sealed with the Official Seal of the Department of Finance and Personnel on 1st March 2007

Legal seal

Brian McClure

A senior officer of the Department of Finance and Personnel

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as made version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources