Guide

Help available for business rates

Industrial Derating

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 up front 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 in to any contract.

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

LPS is revaluing all business properties in Northern Ireland and the new values will be used to calculate rate bills for businesses and organisations from April 2020. Read full details on Reval2020.