Your annual business rate bill is calculated and collected by the 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 the amount of rates you will have to pay. Please note that your rateable value (NAV) is not your rate bill.
This guide explains valuations for new properties, 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.