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.
Residential Homes Rate Relief is an application based rate relief which provides 100 per cent relief to properties which meet the eligibility criteria. It is your responsibility to notify Land & Property Services (LPS) of any change in circumstances which may affect your application.
How to qualify for Residential Homes Rate Relief
To qualify for this rate relief all or part of your property must be used wholly or mainly for one or more of the following purposes:
- the provision of residential accommodation for the care of persons who have an illness or the after-care of persons who have an illness
- the provision of facilities for training or keeping suitably occupied persons who have an illness or persons who have an illness
- the provision of such accommodation of facilities as are mentioned in the previous two points for disabled persons not falling within that sub-paragraph
- the provision of personal social services for disabled persons
- the provision of facilities under section 15 of the Disabled Persons (Employment) Act (Northern Ireland) 1945
How to apply for Residential Homes Rate Relief
If your property is classed as a nursing or residential home, and you wish to apply for Residential Homes Rate Relief, under Article 31B of the Rates (Northern Ireland) Order 1977, you should complete and return the following application form to LPS.
Returning completed application forms
Completed application forms should be returned to LPS at the following address:
Land & Property Services
Application Based Rate Relief
7 Lanyon Place
Annual review of Residential Home Rate Relief
A successful award will be reviewed at the beginning of each rating year. LPS will issue a review questionnaire at the beginning of each rating year. To ensure your award is continued you must complete and return the review questionnaire. Failure to do so will result in the Residential Home Rate Relief being cancelled. If you misplace or do not receive your review questionnaire you can contact the LPS Application Based Rate Relief team using the contact details below.
Further information on Residential Homes Rate Relief
You can contact LPS if you require further information on Residential Homes Rate Relief by using one of the following methods:
- Email email@example.com
- Tel 0300 200 7801 (charged at local rate)
- Tel +44 28 9049 5794 if calling from outside the UK
- Text relay 18001 0300 200 7801
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.
Know your legal responsibilities
- Do you need a licence?
- Get the right business insurance
- Comply with the law when providing goods and services
- Know your customers' rights
- Distance and online selling rules
- Understand pricing legislation
- Buying goods from outside NI
- Selling goods outside NI
- GDPR compliance checklist
- Pay your business rates
- Understand staff contracts and your responsibilities
- Taking on contractors and subcontractors
- Health and safety basics for business
- Know your legal obligations on pensions
Understand tax and VAT
Sell and market your products or services