Help available for business rates

Rates holiday

Guide

12-months rates relief (April 2021-March 2022)

As part of emergency support measures agreed by the NI Executive in response to the COVID-19 crisis, specific sectors approved by the NI Executive will receive full relief from business rates for the entire financial year of 2021-22. 

The business sectors that will have no rates liability will be detailed in new Regulations (to be published) and this relief will be awarded automatically when rate bills issue; there is no need to apply. 

A process to apply for the removal of the 12-month relief will also be established shortly for those businesses who do not want to receive the financial support during 2021-22.  

Those business sectors that are expected to receive the relief are listed below, subject to inclusion in the final legislation: 

  • Hospitality - including restaurants, cafes, coffee shops, public houses.
  • Tourism - including B&Bs (which pay business rates), guest houses, hotels, privately run caravan & camping sites, self-catering holiday accommodation, tourist attractions and facilities.
  • Leisure - including cinemas, theatres, leisure centres and facilities, museums, sports premises, sports grounds and associated sport clubs, clubhouses, and music venues.
  • Retail and retail services - shops of all types and sizes (excluding retail premises with retail floor space greater than 500m² Net Internal Area (NIA) and which is wholly or mainly used for the retail sale of food and household goods; and all off-licences). Examples of services include hairdressers, barbers, nail and beauty services, fast food outlets, garden centres, travel agencies, car showrooms, auction houses, and clothing, shoe or electrical goods repairs.
  • Childcare - children's day-care and nursery premises.
  • Airports - Belfast City Airport, Belfast International Airport and City of Derry Airport.
  • Newspapers - premises occupied by local newspaper companies for production purposes.
  • Manufacturing - businesses in receipt of Industrial Derating.

12-months rates holiday (April 2020 - March 2021)

Most of the businesses that will be entitled to the 12-month rates relief for the 2021-22 rating year were also entitled to similar relief for the period 1 April 2020 until 31 March 2021. 

In most cases, this was automatically applied to the rate bill for the 2020-21 year. The legislation which specified the entitlements for that period is The Rates (Coronavirus) (Emergency Relief) (No. 2) Regulations (Northern Ireland) 2020 and subsequent amendments. 

Find further information in the frequently asked questions on the rates holiday (PDF, 650K)

What if the relief has not been applied? 

If you consider that your business was entitled to relief and this was not applied to your bill within the relevant billing period, LPS may not have enough information about your business.

An application portal will be made available when 2021/22 rate bills issue later this year. This will enable you to provide LPS with more information to assess whether your business is entitled to 12-months rate relief for the relevant rating period(s).   

  • Land & Property Services Helpline (including rates holiday enquiries)
    0300 200 7801