Rates (Unoccupied Hereditaments) Regulations (Northern Ireland) 2011 No. 36

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 valuation 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) which does not fall within a class of hereditament described in the Schedule.