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

(1)

S.I. 1989/2405 (N.I. 19)