Guide

Business rates: the basics

Business rates: occupying and leaving a property

Rates assistance for businesses impacted by COVID-19

The Finance Minister has announced a further £213 million of business rates support in addition to the emergency £100 million rates package to assist businesses impacted by COVID-19. Find out more about COVID-19: Emergency rates package for businesses.

Moving into a new business property

When you move into your new property, you must contact your regional Land & Property Services (LPS) Rating office to let them know, otherwise you may receive a backdated rate bill. You can also advise them of how you wish to pay your rate bill.

Moving into a newly built business property

If you are moving into newly built premises you should contact your local LPS Valuation office. A valuer will come out to assess your property. A rate bill will then be issued based on this valuation. You should be aware that failure to inform LPS could lead to the issue of a backdated rate bill.

You can apply online to have your new property valuation assessed or alternatively you can download the LPS application form (CR3) to have your property valued (PDF, 1.35MB).

This is a writable document, which means that you can complete on screen, print and send to LPS. Alternatively, you can save the document to your desktop, complete the form and send as an attachment to your local LPS Valuation office.

Leaving your old business property

When you move out of your property you must contact LPS. You should have your Account ID, Ratepayer ID and details of the new owners or people in your property to hand.

Alternatively you can use the online form to make changes to your rate account such as personal information, billing address for your rate bill, notification of a ratepayer's death or to change the assessment period for your rate account.

If you have a query regarding business rates you should contact Land & Property Services.

Please note: Most LPS services are available, but LPS Customer Information Centres remain closed until further notice. The Ordnance Survey helpline remains closed until further notice, however queries can be directed to Mapping.Helpdesk@finance-ni.gov.uk. Helplines for rating and valuation, housing benefit, rates relief and land registration are open.

Closures will be kept under regular review in line with further Government announcements. Further information on service updates, helpline numbers and reaching LPS by email are available on the LPS website.