The Non-Domestic Rating (Unoccupied Hereditaments) Regulations (Northern Ireland) 2007
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. The Non-Domestic Rating (Unoccupied Property) Regulations (Northern Ireland) 2004 (“the 2004 Regulations”) prescribed a class consisting of all non-domestic buildings or parts of buildings except those which complied with any of the conditions set out in regulation 3(2) of those Regulations.