Consultation | Changes to rate reliefs

News article

Views sought on proposed changes to a number of non-domestic rate reliefs and allowances.

The Department of Finance (DoF) has launched a 14-week consultation on a range of rates reliefs and allowances.

DoF is seeking views from those who may be directly affected and from the wider body of ratepayers. There are seven proposals for changes to rate reliefs: four are in the non-domestic sector, and three are in the domestic sector.

Proposed changes to business rates reliefs

The non-domestic rating support schemes that are being consulted on currently benefit over 9,200 ratepayers and include:

  • Non-domestic vacant property relief
  • Industrial derating
  • Freight transport relief
  • The exemption for student halls of residence

Landlords' allowance

Views are also being sought on the removal of a number of domestic rates allowances including the 10% landlords’ allowance of rates on rented property which is paid in full by 30 September each year.

How to respond to the consultation

You can respond online or by sending your responses in writing to:

Revenue Raising Consultation
Land & Property Services
Department of Finance
Lanyon Plaza
7 Lanyon Place
Belfast
BT1 3LP

The deadline for responses is 5pm on Tuesday 13 February 2024.

Read full details of the consultation on non-domestic and domestic rating measures to support budget sustainability by raising additional revenue.

First published 7 November 2023