Property changes and business rates

Do I need to pay business rates for my property?

Most property used for business purposes are subject to business rates. This includes properties used for commercial purposes such as shops, factories and wind farms.

Exemptions to business rates

There are some types of property in Northern Ireland that are exempt from business rates including:

  • farm buildings and land
  • fish farms
  • places of worship and church halls
  • premises occupied by a charity and used for charitable purposes

Using your home as a workplace and business rates

You may be able to make minor business use of your home without paying business rates. But if you use part of your home solely for business, eg a workshop, you may need to pay for business rates on it. Use your home as a workplace.

Rateable values for business rates

Premises that are subject to business rates are given a rateable value. Rateable values can be amended at anytime to take account of physical changes to the property. All rateable values are reviewed at General Revaluations to take account of the current economic climate. The last revaluation for non-domestic properties took place on 1 April 2015. The rateable value is based on the likely annual rent for the premises if they had been let on the open market from 1 April 2013. Non-domestic Net Annual Value (NAV) list.

The business rates you are charged in Northern Ireland are calculated using the rateable value and the poundage rate (the regional rate plus the district council rate). See how business rates are calculated.

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.