# The Rates (Unoccupied Hereditaments) Regulations (Northern Ireland) 2007

S.R. 2007/30 · made 22 January 2007

Under Article 25A of the Rates (Northern Ireland) Order 1977 persons are chargeable to rates in respect of certain unoccupied hereditaments. These Regulations provide that where such a hereditament has both a capital value and a net annual value, a person shall not be chargeable to rates under that Article in respect of its capital value.

Made under: Rates (Northern Ireland) Order 1977 (Article 25A)

PDFs: Printed copy https://openlegislation.uk/rates-unoccupied-hereditaments-regulations-northern-ireland-2007/pdf/nisr_20070030_en.pdf

## Introductory text

rates
Made 22nd January 2007
Coming into operation 1st April 2007
The Department of Finance and Personnel, in exercise of the powers conferred by Article 25A(3A) of the Rates (Northern Ireland) Order 1977, makes the following Regulations:

## 1 Citation and commencement

These Regulations may be cited as the Rates (Unoccupied Hereditaments) Regulations (Northern Ireland) 2007 and shall come into operation on 1st April 2007.

## 2 Liability to unoccupied rate for hereditaments with both a capital value and a net annual value

Where a hereditament has both a capital value and a net annual value, a person shall not be chargeable to rates under Article 25A of the Rates (Northern Ireland) Order 1977 in respect of its capital value.

## Signature

Sealed with the Official Seal of the Department of Finance and Personnel on 22nd January 2007
L.S.
R Pengelly
A senior officer of the Department of Finance and Personnel

## Explanatory note

(This note is not part of the Regulations)
Under Article 25A of the Rates (Northern Ireland) Order 1977 persons are chargeable to rates in respect of certain unoccupied hereditaments. These Regulations provide that where such a hereditament has both a capital value and a net annual value, a person shall not be chargeable to rates under that Article in respect of its capital value.

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Source: https://www.legislation.gov.uk/nisr/2007/30 (the official version)
Page: https://openlegislation.uk/rates-unoccupied-hereditaments-regulations-northern-ireland-2007
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.