# The Rates (Unoccupied Hereditaments) Regulations (Northern Ireland) 2007, Regulation 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.

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Source: https://www.legislation.gov.uk/nisr/2007/30/regulation/2 (the official version)
Page: https://openlegislation.uk/rates-unoccupied-hereditaments-regulations-northern-ireland-2007/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.