Northern Ireland: empty property rates
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The rating of unoccupied non-domestic property was introduced in Northern Ireland from 1 April 2004, which was later than on the mainland. The term used is non-domestic vacant rating (NDVR). Liability is at 50% of the occupied rate. Liability flows from the Rates (Northern Ireland) Order 1977 which, in Article 25A, provides...Explore the subscription options here to get full access to isurv, including downloads.
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