Guide

Help available for business rates

Industrial Derating

Rates assistance for businesses impacted by COVID-19

The Finance Minister has announced a further £213 million of business rates support in addition to the emergency £100 million rates package to assist businesses impacted by COVID-19. Find out more about COVID-19: Emergency rates package for businesses.

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).

You can:

On receipt of this application, 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

If you are dissatisfied with the District Valuer’s decision or you consider the valuation on your Certificate of Valuation to be incorrect, you can appeal this to the Commissioner of Valuation within 28 days. To appeal your valuation you must complete a CR20 valuation appeal form and return it to the Commissioner of Valuation.

Download the LPS CR20 valuation appeal form (PDF, 733K).

Further appeals

If you remain dissatisfied with the Commissioner's decision, you can appeal your rating valuation to the Lands Tribunal for Northern Ireland. You should be aware that you must still pay your business rates while you are waiting for a decision and if your appeal is successful LPS will refund any amount overpaid, along with interest, if applicable.

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.

Should I seek independent advice about the NAV?

During any discussion with us about your property's Net Annual Value (NAV), you do not need to have independent representation.

However, if you (or your company wish) to be represented or to seek independent advice, members of the Royal Institution of Chartered Surveyors (RICS) and the Institute of Revenues, Rating and Valuation (IRRV) are qualified and regulated by rules of professional conduct.

Before employing a rating adviser, you should check that they have:

  • the necessary knowledge and expertise
  • appropriate indemnity insurance

Be careful about paying consultants upfront either for their services or for them to lodge appeals on your behalf. If you are unsure, seek further guidance from the RICS or IRRV before entering into any contract.

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

Please note: Following government measures announced to limit the spread of COVID-19, Land & Property Services offices and phone lines have been closed since 24 March. LPS Customer Information Centres remain closed until further notice. The Ordnance Survey helpline remains closed until further notice, urgent queries can be directed to Mapping.Helpdesk@finance-ni.gov.uk. Helplines for rating and valuation, housing benefit and rates relief reopened on 18 May 2020. The land registration helpline will reopen on 26 May 2020.

Closures will be kept under regular review in line with further Government announcements. Further information on service updates and reaching LPS by email will be available on the LPS website.