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Industrial Derating

Who it is for

Industrial Derating is for premises that are primarily used and occupied as a factory. The definition of a “factory” is found in Section 175 of the Factories Act [Northern Ireland] 1965.

Premises that are NOT eligible are:

• private dwellings
• retail shops/units
• distributive wholesale businesses
• storage
• public supply undertakings

Support you can get

Industrial Derating relief provides a 70% reduction of the normal rate for the parts of the property deemed to be used in the industrial process. Areas not used in the industrial process will not benefit from the relief. Consideration of all areas together will be subject to statutory apportionment, and used to determine the primary use and occupation of the premises for application of this relief.

Support organisers

• Land & Property Services (LPS)
• Department of Finance (DoF)

Contact

Land & Property Services

Phone:

0300 200 7801

Next Steps

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