Explanatory Memorandum

Rates (Amendment) (Northern Ireland) Order 2006

2006 No. 2954

Commentary on Articles

Part Iv – Reliefs and Exemptions Etc.

Article 22: Power to remove exemption for unoccupied dwelling-houses, etc.

35.This Article makes provision that Schedule 8A to the principal Order may apply to a dwelling-house, private garage or private storage premises subject to approval by a resolution of the Assembly. This enables the Assembly to introduce unoccupied rating of the domestic sector.