2013 No. 47

Rates

The Rates (Unoccupied Hereditaments) (Amendment) Regulations (Northern Ireland) 2013

Made

Coming into operation

The Department of Finance and Personnel makes the following Regulations in exercise of the powers conferred by Article 25A(6) of, and paragraph 1(1) to (3) of Schedule 8A to, the Rates (Northern Ireland) Order 19771.

Citation and commencement1

These Regulations may be cited as the Rates (Unoccupied Hereditaments) (Amendment) Regulations (Northern Ireland) 2013 and shall come into operation on 1st April 2013.

Amendment of the Rates (Unoccupied Hereditaments) Regulations (Northern Ireland) 20112

In paragraph 2(1)(a)(iv) of the Schedule to the Rates (Unoccupied Hereditament) Regulations (Northern Ireland) 20112 for the words “eighteen months” there shall be substituted the words “thirty months”.

Sealed with the Official Seal of the Department of Finance and Personnel on 6th March 2013

seal_r00001Brian McClureA senior officer of the Department of Finance and Personnel
EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations amend paragraph 2 of the Schedule to the Rates (Unoccupied Hereditaments) Regulations (Northern Ireland) 2011 (S.R. 2011 No. 36) to provide that the temporary exemption from unoccupied rates for a developer who is entitled to possession of a domestic hereditament, which first appeared in the valuation list before 1st April 2012 and has never been occupied, is extended from eighteen months to thirty months.