# The Rates (Unoccupied Hereditaments) (Amendment) Regulations (Northern Ireland) 2014

S.R. 2014/69 · made 5 March 2014

These Regulations amend paragraph 2 of the Schedule to the Rates (Unoccupied Hereditaments) Regulations (Northern Ireland) 2011 (S.R. 2011 No. 36).

Made under: Rates (Northern Ireland) Order 1977 (Article 25A, Schedule 8A paragraph 1)

PDFs: Printed copy https://openlegislation.uk/rates-unoccupied-hereditaments-amendment-regulations-northern-ireland-2014/pdf/nisr_20140069_en.pdf; Explanatory Memorandum https://openlegislation.uk/rates-unoccupied-hereditaments-amendment-regulations-northern-ireland-2014/pdf/nisrem_20140069_en.pdf

## Introductory text

Rating
Made 5th March 2014
Coming into operation 1st April 2014
The Department of Finance and Personnel makes the following Regulations in exercise of the powers conferred by Article 25A(6) of, and paragraph 1(1) to (3) of Schedule 8A to, the Rates (Northern Ireland) Order 1977.

## 1 Citation and commencement

These Regulations may be cited as the Rates (Unoccupied Hereditaments) (Amendment) Regulations (Northern Ireland) 2014 and shall come into operation on 1st April 2014.

## 2 Amendment of the Rates (Unoccupied Hereditaments) Regulations (Northern Ireland) 2011

In paragraph 2(1)(a)(iv) of the Schedule to the Rates (Unoccupied Hereditaments) Regulations (Northern Ireland) 2011 for the words “thirty months” there shall be substituted the words “forty two months”.

## 3 Revocation

The Rates (Unoccupied Hereditaments) (Amendment) Regulations (Northern Ireland) 2013 are revoked.

## Signature

Sealed with the Official Seal of the Department of Finance and Personnel on 5th March 2014
(L.S.)
Brian McClure
A senior officer of the Department of Finance and Personnel

## Explanatory note

(This note is not part of the Regulations)
These Regulations amend paragraph 2 of the Schedule to the Rates (Unoccupied Hereditaments) Regulations (Northern Ireland) 2011 (S.R. 2011 No. 36).
Regulation 2 provides that the temporary exemption from unoccupied rates for a developer who is entitled to possession of a domestic hereditament, which first appeared in the valuation list before 1st April 2012 and has never been occupied, is extended from thirty months to forty two months.
Regulation 3 revokes the Rates (Unoccupied Hereditaments) (Amendment) Regulations (Northern Ireland) 2013.

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Source: https://www.legislation.gov.uk/nisr/2014/69 (the official version)
Page: https://openlegislation.uk/rates-unoccupied-hereditaments-amendment-regulations-northern-ireland-2014
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.