The Rates (Unoccupied Hereditaments) Regulations (Northern Ireland) 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.