PPS 12 Housing in Settlements·Page 66
Definition of Empty Homes
Empty homes are properties with no occupants and no furniture of value, not being used in any way. This includes private sector empty homes and all Housing Association/NIHE voids except those pending demolition or sale.
A private sector empty home is not liable for rates and is defined by the Rate Collection Agency (RCA) as: "a property with no one living in it and it is completely empty of furniture and/or effects or the furniture and effects therein are deemed to be of no value; and it is not being used in any way" (RCA definition). However, empty homes also include all Housing Association/NIHE voids (excluding those classified as pending "demolition" or "sale").
Source — /Users/richardhill/Documents/planning-arch-project/data/documents/regional/PPS 12 - Housing in Settlements.pdf