Help available for business rates

Rural ATMs

Guide

The Rural ATM (Automatic Teller Machine) Scheme provides 100 per cent exemption from rates for ATMs that are located in a rural ward, as designated by the Department of Finance.

Who qualifies?

Eligibility for Rural ATMs scheme is based on the geographical location of the ATM. The ATM must be located in a rural ward, as designated by the Department of Finance. Download the list of designated rural areas (PDF, 365K).

This scheme, which had been closed between 1 April 2017 and 1 April 2020, was reinstated by the NI Executive as part of the 2020-21 Budget and has now been legislated for at the Assembly. The Rural ATM scheme can be backdated to 1 April 2020 where appropriate.

Do I need to apply?

Where the property is already recorded as an ATM on the Land & Property Services (LPS) Valuation List, LPS will award the Rural ATM exemption if the ATM is located in a ward that has been designated as rural by the Department of Finance.

If you would like your property to be considered as a rural ATM for rating purposes, you should make an application to the District Valuer within 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.

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

Please note: Most LPS services are available, but LPS Customer Information Centres remain closed until further notice. The Ordnance Survey helpline remains closed until further notice, however queries can be directed to Mapping.Helpdesk@finance-ni.gov.uk. Helplines for rating and valuation, housing benefit, rates relief and land registration are open.

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