Help available for business rates

Small Business Rate Relief

The Small Business Rate Relief (SBRR) scheme is a Northern Ireland government initiative, whose aim is to support the growth and sustainability of small businesses in Northern Ireland, by providing some small business owners with rate relief. Qualifying businesses will receive the relief on their annual bill during the life of the scheme.

This scheme which came into effect in April 2010 and will have a life of five years.

Who qualifies?

Eligibility for the SBRR is based on the Net Annual Value (NAV) of your business property.

Following a review of commercial rating by the Northern Ireland Executive (and subject to the regulations being made) the existing NAV band of 20 per cent relief has been extended to £15,000. This is available from 1 April 2013.

There are three levels of SBRR:

  • business properties with an NAV of £2,000 or less will receive a reduction of 50 per cent relief
  • business properties with an NAV of more than £2,000 but not more than £5,000 will receive 25 per cent relief
  • business properties with an NAV of more than £5,000 but not more than £15,000 will receive a 20 per cent relief

Exclusions

The following exclusions apply in relation to the SBRR scheme:

  • unoccupied properties
  • partially unoccupied properties
  • Automatic Telling Machines (ATMs)
  • property used for the display of advertisements
  • car parks
  • sewage works
  • telecommunications masts
  • government buildings
  • contiguous properties
  • multiple properties (more than three)
  • sports and recreational relief
  • freight and transport relief
  • industrial derating

For further information, you can download the LPS factsheet on Small Business Rate Relief (PDF, 152K).

Do I need to apply?

There is no application procedure for the SBRR. Instead, relief will be applied automatically to your business rates bill by Land & Property Services (LPS) if you qualify. This will ensure that if you are eligible you will receive the benefit of the rate relief immediately.

Important changes to SBRR

Multiple properties

From 1 April 2012, the SBRR scheme has been modified so that those ratepayers that occupy multiple (more than three) premises of any size, or are part of a chain are not eligible for this rate relief. An example of this would be a chain of bookmakers.

There may be occasions, due to data quality issues, when LPS may not have the relevant information to apply the relief automatically, or they may have awarded it when it is not due. If you think that you should have been awarded the relief, or you believe you have been awarded it in error, you should contact LPS. You can contact LPS by the following methods:

Ending of 'Double Relief'

To help fund the extension of SBRR to as many business ratepayers as possible the NI Executive is ending ‘double relief’. Double relief refers to business ratepayers who are receiving rate relief twice. Specifically SBRR and one of the following:

  • Sport and Recreational Relief
  • Industrial Derating
  • Freight and Transport Relief

From 1st April 2013, if you receive any of the above reliefs you will no longer receive SBRR. You will continue to receive SBRR up until 31st March 2013 (provided there is no change in your circumstances that would affect your entitlement to the relief).

Developed with:

Land & Property Services