Rates are a property tax used to fund both local and regional services in Northern Ireland. They are collected by Land & Property Services on behalf of the Northern Ireland Executive and the district councils. There are two different rates, a domestic rate for residential properties and a business rate for non-domestic properties.
Business rates are a rate for all non-domestic properties capable of producing an income or commanding a rent, such as offices, factories and shops, with individual bills based on the rateable value of your property as at 1 April 2013. If you use a building or part of a building for business, you will probably have to pay business rates.
You have a legal and civic responsibility to pay your rate bill.
This guide explains who pays business rates, how business rates are calculated and what you should do if you occupy, leave or vacate a property. This guide also outlines rates for retail units and rates for licensed premises.
If you have a query regarding your business rates you should contact Land & Property Services.
LPS is revaluing all business properties in Northern Ireland and the new values will be used to calculate rate bills for businesses and organisations from April 2020. View the Reval2020 draft schedule of values.
Know your legal responsibilities
- Do you need a licence?
- Get the right business insurance
- Comply with the law when providing goods and services
- Know your customers' rights
- Distance and online selling rules
- Understand pricing legislation
- Buying goods from outside NI
- Selling goods outside NI
- GDPR compliance checklist
- Pay your business rates
- Understand staff contracts and your responsibilities
- Taking on contractors and subcontractors
- Health and safety basics for business
- Know your legal obligations on pensions
Understand tax and VAT
Sell and market your products or services