{
  "url": "https://openlegislation.uk/non-domestic-rating-unoccupied-hereditaments-regulations-northern-ireland-2007/note",
  "json_url": "https://openlegislation.uk/non-domestic-rating-unoccupied-hereditaments-regulations-northern-ireland-2007/note.json",
  "legislation": "nisr/2007/119",
  "legislation_title": "The Non-Domestic Rating (Unoccupied Hereditaments) Regulations (Northern Ireland) 2007",
  "legislation_url": "https://openlegislation.uk/non-domestic-rating-unoccupied-hereditaments-regulations-northern-ireland-2007",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nUnder Article 25A of the Rates (Northern Ireland) Order 1977, as amended, rates are payable on unoccupied properties that fall within a class prescribed by regulations. The Non-Domestic Rating (Unoccupied Property) Regulations (Northern Ireland) 2004 (“the 2004 Regulations”) prescribed a class consisting of all non-domestic buildings or parts of buildings except those which complied with any of the conditions set out in regulation 3(2) of those Regulations.\nThese Regulations revoke and re-enact the 2004 Regulations. In addition to drafting amendments, they make the following changes—\n(a) they take account of the introduction of the NAV valuation list for non-domestic properties (regulation 3);\n(b) they provide that a property unoccupied for not more than twelve months does not give rise to a charge to the unoccupied property rate if the person entitled to possession of the property throughout the period is a company limited by guarantee which provides accommodation and support services for a trade or business and is funded in respect of its capital costs, in whole or in part, by a public body (paragraph 2 of the Schedule).",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2007/119/note",
    "retrieved_at": "2026-10-29T01:42:16.006990+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}