Rates (Unoccupied Hereditaments) Regulations (Northern Ireland) 2011

Interpretation

2.—(1) In these Regulations—

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

“the 2003 Order” means the Health and Personal Social Services (Quality, Improvement and Regulation) (Northern Ireland) Order 2003(2);

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

“completion day”, in relation to a hereditament, means a completion day determined under Article 25B of, and Schedule 8B to, the Rates (Northern Ireland) Order 1977(3) in relation to a building which comprises the whole or part of that hereditament;

“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 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) Subject to paragraph (3), 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 3 of the Schedule, it shall be treated as having been unoccupied on that day and throughout the period.

(3) Paragraph (2) shall not apply to any part of a hereditament in respect of which it appears that, when next in use, it will be used for the purposes of a private dwelling.

(4) For the purposes of paragraphs 1 and 3 of the Schedule, a hereditament which has not previously been occupied shall be treated as becoming unoccupied—

(a) on the completion day; or

(b) where sub-paragraph (a) does not apply, on the day on which the hereditament is first shown in a valuation list.

(5) For the purposes of paragraph 2 of the Schedule, a hereditament which has not previously been occupied shall be treated as becoming unoccupied—

(a) on the completion day; or

(b) where sub-paragraph (a) does not apply, on the day on which the hereditament is first shown in a valuation list,

except that where a day mentioned in sub-paragraph (a) or (b) is before 1st October 2011, the hereditament shall be treated as becoming unoccupied on 1st October 2011.

(1)

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

(2)

S.I. 2003/431 (N.I. 9)

(3)

Article 25B and Schedule 8B were inserted by Article 5 of, and Schedule 2 to, the Rates (Amendment) (Northern Ireland) Order 2004 and were amended by Article 14 of, and paragraph 8 of Schedule 1 and Schedule 2 to, the Rates (Amendment) Act (Northern Ireland) 2009