Rates assistance for businesses impacted by COVID-19
The Finance Minister has announced an emergency £100 million rates package to assist businesses impacted by COVID-19. Find out more about COVID-19: Emergency rates package for businesses.
There are a number of reliefs available to business ratepayers.
This guide outlines the various business rates reliefs and allowances available and how to apply for them if you are eligible. These rate support schemes include:
- Small Business Rate Relief
- Small Business Rate Relief for small Post Offices
- Charitable Exemption for rates
- Sports and Recreation Rate Relief
- Residential Homes Rate Relief
- Industrial Derating
- Non-Domestic Vacant Rating
- Hardship Rate Relief
You should continue to pay your rates while Land & Property Services (LPS) consider your application. This will help you to avoid paying a large amount in one go if your application is unsuccessful. If your application is successful LPS will refund any rates you have over paid.
If you have a query regarding your business rates you should contact Land & Property Services. Please note: Following the Prime Minister’s announcement on 23 March 2020 about additional measures to limit the spread of COVID-19, Land & Property Services offices and phone lines will be closed from Tuesday 24 March until Wednesday 15 April. The closure will be kept under regular review and the dates will change in line with further Government announcements. Further information on service updates will be available on the LPS website.
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