Help available for business rates

Industrial Derating

Guide

Premises occupied and used for manufacturing purposes may qualify for industrial derating. If you would like your property to be considered as industrial for rating purposes, you should make an application to the District Valuer within Land & Property Services (LPS).

In order to benefit from Industrial Derating premises must be primarily used and occupied as a factory. The definition of a “factory” is found in Section 175 of the Factories Act [Northern Ireland] 1965. Therefore premises falling into the below categories are NOT eligible:

  • private dwellings
  • retail shops/units
  • distributive wholesale businesses
  • storage
  • public supply undertakings

Industrial Derating relief provides a 70% reduction of the normal rate for the property parts deemed to be used in the industrial process. Areas not used in the industrial process will not benefit from the relief. Consideration of all areas together will be subject to statutory apportionment, and used to determine primary use and occupation of the premises for application of this relief.

How do I apply for Industrial Derating?

You must apply to Land & Property Services (LPS) for Industrial Derating.

By post or email

Download the LPS CR3 application form (PDF, 230K). Return address and email information can be found on the form.

By applying online

You will start by finding the property’s valuation. You can search for your property by postcode, via the map or by using the advanced search option. Once you find your property you can use this service to apply for a valuation review.

To submit your application you also need to include:

  • Your contact details
  • The reason for your application
  • The owner and occupier details (if different from applicant)

Find a property valuation and apply for a non-domestic valuation review.

After submitting your application

You will receive an acknowledgement email within 15 minutes of submission and a confirmation email within 24 - 48 hours which will contain your application reference number and next steps.

A valuation review can take around 90 days to complete. A member of LPS Valuation will contact you in due course to discuss your application and arrange an inspection of the property if this is needed.

A valuer will visit the premises and consider the use of the premises and whether an entitlement to Industrial Derating should apply. Following this review, the District Valuer in LPS will issue a Certificate of Valuation showing the outcome of the review.

Appeal your rating valuation

You can appeal this decision within 28 days or if you wish to, you can employ a rating agent, at your own cost, to act on your behalf and handle any queries about your rateable value.

What if my property is vacant?

Vacant premises are liable for non-domestic vacant rates. There is an initial three-month period where non-domestic vacant rates will not be charged for those not entitled to a full exclusion.

In certain circumstances, vacant industrial properties may be excluded from non-domestic vacant rating. Entitlement is assessed on a case-by-case basis.

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

Please note: LPS Customer Information Centres will be closed until further notice. All Ordnance Survey services are available online or you can email queries to Mapping.Helpdesk@finance-ni.gov.uk. Helplines for rating and valuation, housing benefit, rates relief and land registration are open.

Further information on service updates, helpline numbers and reaching LPS by email are available on the LPS website.