How business rates valuations are calculated



Your annual business rate bill is calculated and collected by Land & Property Services.

Non-domestic property in Northern Ireland is assessed on the basis of its rental value known as the Net Annual Value (NAV). The NAV of your business property will determine how much you will have to pay in rates. You should note that your rateable value (NAV) is not your rate bill.

This guide explains valuation of a new property, valuing alterations to existing properties, specialist schemes that apply to some non-domestic properties and how to appeal your valuation if you think it may be incorrect.

To fully understand your business rates see business rates: the basics.

Queries on your business rates

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