12-month rates holiday | NI only

Business rates exemption for the full financial year of 2021-22 for specific sectors hit hardest by the coronavirus pandemic.

Summary:

Business rates exemption for the full financial year of 2021-22 for specific sectors hit hardest by the coronavirus pandemic.

Eligibility criteria:

The sectors hardest hit by the coronavirus pandemic will pay no rates for the full financial year up until 31 March 2022.

Those business sectors that are expected to receive the relief are listed below, subject to inclusion in the final legislation: 

  • Hospitality - including restaurants, cafes, coffee shops, public houses.
  • Tourism - including B&Bs (which pay business rates), guest houses, hotels, privately run caravan & camping sites, self-catering holiday accommodation, tourist attractions and facilities.
  • Leisure - including cinemas, theatres, leisure centres and facilities, museums, sports premises, sports grounds and associated sport clubs, clubhouses, and music venues.
  • Retail and retail services - shops of all types and sizes (excluding retail premises with retail floor space greater than 500m² Net Internal Area (NIA) and which is wholly or mainly used for the retail sale of food and household goods; and all off-licences). Examples of services include hairdressers, barbers, nail and beauty services, fast food outlets, garden centres, travel agencies, car showrooms, auction houses, and clothing, shoe or electrical goods repairs.
  • Childcare - children's day-care and nursery premises.
  • Airports - Belfast City Airport, Belfast International Airport and City of Derry Airport.
  • Newspapers - premises occupied by local newspaper companies for production purposes.
  • Manufacturing - businesses in receipt of Industrial Derating.
Additional information:

The relief will be awarded automatically when rate bills issue. There is no need to apply. 

Support organisation:
  • Land & Property Services (LPS)
Find out more:
Rates holiday
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