# The Non-Domestic Rating (Unoccupied Hereditaments) Regulations (Northern Ireland) 2007, Note: Explanatory note

Extent: N.I.

(This note is not part of the Regulations)
Under 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.
These Regulations revoke and re-enact the 2004 Regulations. In addition to drafting amendments, they make the following changes—
(a) they take account of the introduction of the NAV valuation list for non-domestic properties (regulation 3);
(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).

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Source: https://www.legislation.gov.uk/nisr/2007/119/note (the official version)
Page: https://openlegislation.uk/non-domestic-rating-unoccupied-hereditaments-regulations-northern-ireland-2007/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.