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

SCHEDULE Classes of hereditament not prescribed for the purposes of paragraph 1(1)(a) of Schedule 8A to the Rates (Northern Ireland) Order 1977

1.—(1) Subject to regulation 2(2) and sub-paragraph (2), the hereditament is included in the NAV list and has been unoccupied for a continuous period not exceeding three months.

(2) A hereditament shall be excluded from the class of hereditament described in sub-paragraph (1) to the extent (if any) to which it appears that, when next in use, it will be used for the purposes of a private dwelling.