Emergency rate relief for businesses affected by recent flooding
Relief for non-domestic rates on properties that have been flooded as well as support to help businesses temporarily relocate.
The emergency rate relief measures include 100% relief for non-domestic rates on properties that have been flooded as well as support to help businesses temporarily relocate.
Rate relief for flooded premises
Businesses will receive 100% relief from non-domestic rates on flooded properties for the period between 1 November 2023 and 31 March 2024 if:
- The relevant district council has confirmed that the property was flooded; and
- The property was valued for non-domestic rates on the rating system on the date of the flooding incident; and
- Either, the business was trading from the flooded property and liable for non-domestic rates on the date of the flooding incident;
- Or the property was listed as vacant with LPS and the owner was liable for vacant rates on the date of the flooding incident.
Ratepayers do not have to make an application for this relief. The district council will provide LPS with a list of flooded properties in their area and LPS will automatically apply the relief to the rate account.
Ratepayers who have already paid their rates for the current year in full will receive a refund. Direct Debit payment plans will be automatically updated when the rate relief is applied to the rate account. Ratepayers experiencing financial difficulty should contact LPS to discuss options available to them.
Public sector properties are excluded from the emergency rate relief.
Rate relief on temporary business premises
100% rate relief will be available up to 31 March 2024 for alternative business premises temporarily occupied by businesses that had been operating from properties that were flooded. This relief is only available when the business relocates to a property that was recorded as vacant on the rating system on the date of the flooding incident.
The rate relief on temporary business premises will not be awarded automatically.
To request this relief, ratepayers can contact Land & Property Services (LPS) by Tel 0300 200 7801 or emailing applicationbased.raterelief@finance-ni.gov.uk and providing details of:
- their rate account references
- the new address
- the date of occupation of the new premises
Information events for businesses impacted by flooding
Staff from Land & Property Services will be attending information sessions in Newry, Downpatrick, and Portadown organised by the district councils to provide information to businesses on the rate relief measures.
Further information on these events will be published by the Newry, Mourne, and Down District Council and Armagh, Banbridge, and Craigavon District Council.
First published 10 November 2023