# The Rates (Social Sector Value) Regulations (Northern Ireland) 2007, Paragraph 3

Extent: N.I.

(1) A hereditament which is used for providing living accommodation for a person who—
(a) is an employee of the Northern Ireland Housing Executive or of a registered housing association listed in Schedule 1;
(b) resides in the hereditament in connection with his employment by that body; and
(c) has no liability for rates in respect of the hereditament during his period of residence there.
(2) For the purposes of sub-paragraph (1), a hereditament—
(a) which is not in use; and
(b) which the Department considers will, when next in use, fall within that sub-paragraph,
shall be deemed to be in use and to fall within that sub-paragraph.

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Source: https://www.legislation.gov.uk/nisr/2007/86/schedule/2/paragraph/3 (the official version)
Page: https://openlegislation.uk/rates-social-sector-value-regulations-northern-ireland-2007/schedule-2/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.