NULL is a special type that only has one value: NULL. To give a variable the NULL value, simply assign it like this −

$my_var = NULL;

The special constant NULL is capitalized by convention, but actually it is case insensitive; you could just as well have typed −

$my_var = null;

A variable that has been assigned NULL has the following properties:

It evaluates to FALSE in a Boolean context.

It returns FALSE when tested with IsSet() function.