Explanatory note

This Order amends the Rates (Northern Ireland) Order 1977 (NI 28).

Article 3 phases out the exemption from rates for industrial hereditaments. The exemption will cease altogether on 1st April 2011.

Article 4 imposes a liability to pay rates on persons entitled to possession of certain unoccupied hereditaments.

Article 5 makes provision for determining the date when a new building is deemed to be completed (if not completed) and other provisions relating to new buildings.

Article 6 permits the Department of Finance and Personnel to serve notices on a range of people requiring them to provide information where the name and address of the persons entitled to possession of certain unoccupied hereditaments are unknown to that Department.

Article 7 confers a power to enter land on persons authorised by the Department of Finance and Personnel.

Article 8 provides for hardship relief in exceptional circumstances in relation to certain hereditaments.