# Rates (Unoccupied Hereditaments) Regulations (Northern Ireland) 2011, Paragraph 2

Extent: N.I.

(1) Subject to sub-paragraph (3)—
(a) the hereditament—
(i) was first included in a valuation list after 31st March 2007;
(ii) is included in the capital value list;
(iii) has not previously been occupied; and
(iv) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) the person entitled to possession of the hereditament is a developer.
(2) In this paragraph—
“developer” means a person who has undertaken, arranged or carried out development work and who is also the first owner of the hereditament;
“development work” means any building operations which results in a new building; and
“owner” means any person for the time being receiving or entitled to receive, on his own account, the rack rent of the hereditament in connection with which the word is used or who, if the hereditament were let at a rack rent, would so receive or be entitled to receive that rent.
(3) A hereditament, other than a private garage or private storage premises, shall be excluded from the class of hereditament described in sub-paragraph (1) to the extent (if any) to which it appears that, when next in use, it will be used other than for the purposes of a private dwelling.

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Source: https://www.legislation.gov.uk/nisr/2011/36/schedule/paragraph/2 (the official version)
Page: https://openlegislation.uk/rates-unoccupied-hereditaments-regulations-northern-ireland-2011/schedule/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.