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Statutory Rules of Northern Ireland


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2004 No. 153

RATES

Non-Domestic Rating (Unoccupied Property) Regulations (Northern Ireland) 2004

  Made 31st March 2004 
  Coming into operation 1st April 2004 

The Department of Finance and Personnel[1], in exercise of the powers conferred on it by Article 25A(6) of, and paragraph 1 of Schedule 8A to, the Rates (Northern Ireland) Order 1977[2] and of every other power enabling it in that behalf, hereby makes the following Regulations:

Citation and commencement
     1. These Regulations may be cited as the Non-Domestic Rating (Unoccupied Property) Regulations (Northern Ireland) 2004 and shall come into operation on 1st April 2004.

Interpretation
    
2. In these Regulations -

Property liable for unoccupied property rate
     3.  - (1) The class of hereditament prescribed for the purposes of Article 25A(2)(a) of, and paragraph 1 of Schedule 8A to, the Rates (Northern Ireland) Order 1977 consists of any specified hereditament within the meaning of Article 39A(3) of that Order -

    (2) The conditions referred to in paragraph (1)(b) are that -

    (3) Where a hereditament which has been unoccupied becomes occupied on any day and becomes unoccupied again on the expiration of a period of less than six weeks beginning with and including that day, then for the purposes of ascertaining whether the hereditament has been continuously unoccupied for the period mentioned in paragraph (2)(a), it shall be treated as having been unoccupied on that day and throughout the period.

    (4) For the purpose of paragraph (2)(a), a hereditament which has not previously been occupied shall be treated as becoming unoccupied on the day for which the hereditament is first shown in a valuation list.



Sealed with the Official Seal of the Department of Finance and Personnel on


31st March 2004.

L.S.


Brian McClure
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, as amended, rates are payable on unoccupied properties that fall within a class prescribed by regulations. These Regulations prescribe a class consisting of all non-domestic buildings or parts of buildings except those which comply with any of the conditions set out in regulation 3(2). Unoccupied property rate is payable at half the normal level.

The classes of property excluded from the rate by virtue of regulation 3(2) include property unoccupied for not more than three months, industrial property, property with a rateable value of less than £2,000 and properties in respect of which any of the conditions specified in that paragraph apply.

The impact on business of the introduction of unoccupied property rate is detailed in the Regulatory Impact Assessment included in the Policy Paper 'The Rating of Vacant Property and the Removal of Industrial Derating' that issued in April 2003. Copies of that Assessment may be obtained, free of charge, from Rating Policy Division, Room D12, Department of Finance and Personnel, Rathgael House, Balloo Road, Bangor, BT19 7NA.


Notes:

[1] Formerly the Department of Finance. See S.I. 1982/338 (N.I. 6) Article 3back

[2] S.I. 1977/2157 (N.I. 28); Article 25A and Schedule 8A were inserted by Article 4 of the Rates (Amendment) (Northern Ireland) Order 2004 (S.I. 2004/703 (N.I. 4))back

[3] S.I. 1989/2405 (N.I. 19)back

[4] S.I. 1991/1220 (N.I. 11); Article 42A was inserted by Article 25 of the Planning (Amendment) (Northern Ireland) Order 2003 (S.I. 2003/430 (N.I. 8))back

[5] S.I. 1995/1625 (N.I. 9)back



ISBN 0 33795489 5


  © Crown copyright 2004

Prepared 28 April 2004


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