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Small Business Rate Relief

Who it is for

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

There are three levels of SBRR:

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

Exclusions for SBRR
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

Support you can get

There are three levels of SBRR:

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

Support organisers

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

Contact

Land & Property Services

Email

rating@lpsni.gov.uk

Phone:

0300 200 7801

Next Steps

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