Rates (Unoccupied Hereditaments) Regulations (Northern Ireland) 2011

This section has no associated Explanatory Memorandum

3.—(1) Subject to regulation 2(2) and sub-paragraph (2), the hereditament is included in the NAV list, has been unoccupied for a continuous period not exceeding twelve months and the person entitled to possession of the hereditament throughout that period is a person which—

(a)is a company limited by guarantee within the meaning of Part 1 of the Companies Act 2006(1);

(b)is funded in respect of its capital costs, in whole or in part, by a public body; and

(c)provides accommodation and support services for a trade or business.

(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.