# The Rates (Capital Values, etc.) (Northern Ireland) Order 2006, Paragraph 8


(1) A hereditament falling (or deemed to fall) within sub-paragraph (a), (b), (c) or (d) of Article 3(1) would always fall within that sub-paragraph.
(2) A house—
(a) occupied in connection with agricultural land or a fish farm; and
(b) used as the dwelling of a person falling within sub-paragraph (3),
would always be so occupied and used.
(3) A person falls within this sub-paragraph if—
(a) his primary occupation is the carrying on or directing of agricultural or fish farming operations on the land or fish farm mentioned in sub-paragraph (2)(a); or
(b) he is—
(i) employed in agricultural or, as the case may be, fish farming operations on the land or fish farm mentioned in sub-paragraph (2)(a); and
(ii) entitled, whether as tenant or otherwise, so to use the house only while so employed.

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Source: https://www.legislation.gov.uk/ukdsi/2006/0110800192/schedule/2/paragraph/8 (the official version)
Page: https://openlegislation.uk/draft-rates-capital-values-etc-northern-ireland-order-2006/schedule-2/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.