Help available for business rates

As part of emergency support measures agreed by the NI Executive in response to the COVID-19 crisis, most business ratepayers in Northern Ireland will benefit from a 4-month rates holiday and many from a 12-month rates holiday during the 2020-21 rating year.

The rates holidays are governed by The Rates (Coronavirus) (Emergency Relief) Regulations (Northern Ireland) 2020 (referred to hereafter as The Regulations).

4-month rates holiday

A 4-month rates holiday for all business ratepayers, excluding the public sector and utilities has been provided. This means that no rates will be charged between 1 April 2020 and 31 July 2020.

12-month rates holiday

The Regulations provide that properties used for certain purposes will not be charged business rates from 1 April 2020 to 31 March 2021. The sectors are listed below, with examples of some of the qualifying uses:

• 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 off-licences). Examples of services include hairdressers, barbers, nail and beauty services, fast food outlets, garden centres, travel agencies, car showrooms, auction houses, retail estate agents, 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

The Regulations set out the full list of business uses that may benefit from the scheme and the conditions that apply.

Frequently Asked Questions

Has my business benefited from the 4-month or 12-month rates holiday?
You can look at The Regulations to see if your business use is eligible; however, you will have to wait to receive your rate bill in early August 2020 to find out if the rates holiday has been automatically awarded.

If the use of your property is considered to be eligible, the rates holiday has been automatically applied to your rate bill. You can see the reduction on the second page of your rate bill in the Help with Rates section.

If you have been awarded the 4-month rates holiday, it will be shown as '4 Month Rates Holiday'. If you have been awarded the 12-month rates holiday, it will be shown as '12 Month Rates Holiday'.

If you think you are eligible under The Regulations for the 12-month rates holiday but this is not shown on your bill, this may be because Land & Property Services (LPS) didn't have enough information to be able to identify if your business use qualified. You must use the online application form to provide LPS with more information about your business use. LPS will review this information and decide whether or not you are eligible for the 12-month rates holiday.

When will I get the opportunity to apply for the rates holiday if it has not been automatically awarded?
You can use the online form to apply for the 12-month rates holiday. You only need to use this form if the rates holiday has not been automatically awarded and your business use is listed in The Regulations.

If you receive your rate bill before the online application form is available, you should check back with this page to see when the online application form becomes available.

What information will I be expected to provide on the online application form?
The online application form will require details about your rate bill and information about how your business uses the property. It should take about 10 minutes to complete the online application form.

What happens when I complete the online form?
After you complete the online application form you will be provided with an acknowledgement and an application number. Land & Property Services is aiming to respond to ratepayers within 4-6 weeks of your application.

Do the rates holidays apply to rental properties?
Yes, the rates holiday may apply to rental properties if the property is wholly or mainly used for one of the qualifying business uses.

If you are a tenant who receives the rate bill directly from LPS, you should refer to your rate bill to see if your business has benefited from the rates holiday.

My business occupies a rental property, and my landlord receives the rate bill. Will I benefit from the rates holiday?
If you are a tenant for a property where the rate bill is sent directly to the landlord, The Regulations state that the amount of any reduction should be applied by the property owner for the benefit of the occupier.

I pay domestic rates and business rates for a property on one single rate bill (sometimes known as a mixed hereditament). Am I considered for the rates holiday?
Yes, the rates holiday applies to the non-domestic part of your rate bill if the non-domestic part of your property is wholly or mainly used for one of the eligible business uses.

My property is currently vacant. Can I still benefit from the rates holiday?
Yes, the rates holiday applies to eligible business uses whether the property is occupied or vacant for the purposes of rates. While the property is vacant, eligibility will be considered on the basis of the intended use of the property.

I received the £25,000 Retail, Hospitality, Tourism and Leisure Grant. Why has the 12-month rates holiday not been automatically applied to my business as we were considered to fall into one of the eligible sectors for the grant scheme?
While both schemes are aimed at sectors that are considered to have been hardest hit by COVID-19, the rates holiday and the business support grants are governed by different legislation. Eligibility for these schemes is considered separately. You cannot assume that you will benefit from the 12-month rates holiday because your business received the £25,000 grant. Similarly, if your business did not receive the £25,000 grant, this does not mean that you will definitely not be eligible for the rates holiday.

Refer to the eligible business uses outlined in Schedule 2 of The Regulations. If you think that your business use is eligible for the rates holiday but this has not been automatically applied to your rate bill, you should complete the online application form to provide more information to LPS about your business use.

I haven't received the 12-month rates holiday on my bill. I know I need to complete the online form so that eligibility can be considered, but I'm concerned that I'm struggling to pay my rate bill. What should I do?
Non-domestic rate bills have been issued to ensure that ratepayers have the option to spread rate payments over a number of months if they choose, with monthly instalment payments being due between August 2020 and March 2021.

While your application for the 12-month rates holiday is being considered, you are encouraged to pay your rates in monthly instalments to avoid a backdated rate bill. If you are subsequently awarded the 12-month rates holiday, any overpayments will be refunded.

The impact of COVID-19 on jobs and income has had serious financial consequences. This is why the NI Executive introduced a number of measures to support all business ratepayers affected by COVID-19 during these challenging times, including a delay in rate bills until August 2020, a 33% reduction in 2020-21 rate bills through a 4-month rate holiday, a 12-month holiday for the sectors hardest hit by COVID-19 and a reduction in the non-domestic regional rate that is used to calculate rate bills. Find out more about COVID-19 rates support for businesses and all coronavirus support available for businesses.

Ratepayers are responsible for paying any rates that are due as set out in their rate bill. Responsibility for paying rates is set in law, and rates debt remains payable. Our approach to recovering unpaid rates is under constant review.

It's best to pay off your rates debt as soon as possible so that you can avoid going to court later and incurring additional costs. You should contact LPS on 0300 200 7801 if you are struggling to pay your rate bill so that LPS can understand your circumstances and agree a solution with you.

Part of my property is used for one of the qualifying business uses listed in The Regulations. Am I eligible for the 12-month rates holiday?
The property must be wholly or mainly used for one of the qualifying business uses to be eligible for the 12-month rates holiday. If only part of your property is used for a qualifying business use, your property may not be eligible to receive the 12-month rates holiday.

Refer to the eligible business uses outlined in Schedule 2 of The Regulations If you think that your business use is eligible for the rates holiday but this has not been automatically applied to your rate bill, you should complete the online application form to provide more information about your business use.

I'm a new business ratepayer and I need to set up a rate account for my property. Will I be eligible for the 12-month rates holiday?
New non-domestic rate accounts set up in relation to liability for rates between 1 August 2020 and 31 March 2021 can benefit from the 12 month rates holiday if the property is wholly or mainly used for an eligible business use during this period. However, it is important to note that eligibility is not considered automatically in relation to non-domestic rate accounts set up after 1 August 2020.

Refer to the eligible business uses outlined in Schedule 2 of The Regulations. If you think that your business use is eligible for the rates holiday but this has not been automatically applied to your rate bill, you should complete the online application form to provide more information about your business use.

I have been awarded the 4-month or 12-month rates holiday, but I don't think I'm entitled to it. What should I do?
If you have been awarded either the 4-month rates holiday or the 12-month rates holiday but you are not entitled to it, you must contact Land & Property Services (LPS) to avoid a backdated rate bill. Contact LPS by email at 12MonthsRatesHoliday@finance-ni.gov.uk or call 0300 200 7801.

My property is currently valued as a domestic property for the purposes of rates, but it is no longer in domestic use and I mainly use the property for one of the qualifying business uses. What should I do?
If your property is wholly or mainly used for non-domestic purposes and it is currently valued as a domestic property for rates, you should ask for a review of your valuation for rates.

Note that it can take 3 months or more to complete a valuation review. While your valuation review is being considered, you should continue to pay your rates to avoid a backdated rate bill.

It is important to note that if your property is subsequently valued as a non-domestic property, your rate bill will be reassessed but eligibility for the 12-month rates holiday will not be automatically considered. After you receive your updated rate bill, you should complete the online application form to provide more information about your business use so that eligibility for the 12-month rates holiday can be considered.

I believe that my business use is entitled to the 12 month rates holiday. It has not been applied but I am unable to complete the online form. What should I do?
If you are unable to complete the form online for any reason, please call 0300 200 7801 for assistance with completing the form.

I believe I am a manufacturing business and could be eligible for Industrial Derating. What should I do?
Premises occupied and used for manufacturing purposes may qualify for Industrial Derating which can provide up to a maximum of 70% relief. If you believe that you may qualify for Industrial Derating you should make an application to LPS Valuation. For more information and to make an application see Industrial Derating.

How long will it take for my application to be considered?
LPS is aiming to respond to ratepayers within 4-6 weeks of your application. Please be patient in the meantime.

What is the deadline for submitting my application?
This online application form will be available until 31 March 2021 at least however it is in your interest to submit your business information at the earliest opportunity.

A number of business rates support measures are available to assist Northern Ireland businesses impacted by COVID-19.

For some of these, you must apply for support on behalf of your business. Eligibility for the 12 Months Rate Holiday and Hardship Rate Relief is assessed by Land & Property Services (LPS) separately - you must apply for both reliefs separately to be considered for both. 

12 Month Rates Holiday

Eligible businesses will pay no rates for the full financial year from 1 April 2020 until 31 March 2021. The holiday will apply to eligible business uses, whether the property is occupied or vacant, in the sectors below:

• hospitality, tourism and leisure
• retail (excluding certain supermarkets and off-licences) and retail services
• childcare
• Belfast City Airport, Belfast International Airport and the City of Derry Airport

If you consider that your business is in the sectors above but the 12 Month Rates Holiday is not shown on your 2020-21 rates bill, LPS may not have enough information about your business. Use the online application form to provide LPS with more information about your business use. LPS will review this information and decide whether or not you are eligible for the 12-month rates holiday.

Hardship Rate Relief

Hardship Rate Relief is available for non-domestic ratepayers who have been affected by exceptional circumstances.;

However, at any time a ratepayer is experiencing any difficulty in paying a business rate bill, they are encouraged to contact LPS at the earliest possible opportunity, as in most cases payment arrangements can be put in place to assist.

Hardship Rate Relief is only available on rates that are due - it’s not therefore possible to claim it for April, May, June and July 2020 (due to the 4 Month Rates Holiday). However, if your business was affected during February and March 2020 or since August 2020 for example, you can apply. Applications for Hardship Rate Relief should now be submitted online.

Delay in rate bills

To avoid placing financial pressure on ratepayers affected by COVID-19, rate bills (which normally issue every April) were not issued until August 2020 for the 2020-21 rating year.

Monthly Direct Debit and instalment payment plans were automatically updated to collect payments between August 2020 and March 2021.

Regional Rate reduction

On 31 March 2020 the Finance Minister announced a 12.5 per cent reduction in the Regional Rate for 2020-21.

4 Month Rates Holiday

All business ratepayers, excluding the public sector and utilities, benefitted from a four-month rates holiday (meaning that no rates were charged for April, May, June and July 2020). This was applied to rate accounts automatically, ratepayers were not required to apply.

£10,000 and £25,000 Business Support Grant Schemes

The NI Executive made one-off grants available to eligible business ratepayers, known as the £10,000 Small Business Support Grant and the £25,000 Retail, Hospitality, Tourism and Leisure Grant.

Registration for the £10,000 and £25,000 Grant Schemes closed at 23.59 on Wednesday 20 May 2020. Appeals will no longer be accepted from unsuccessful applicants who did not submit their appeal within 2 weeks of their rejection notice. This is effective from 20 October 2020.

Reval2020

Land & Property Service (LPS) recently revalued all business properties in Northern Ireland and the new values will be used to calculate rates bills for businesses and organisations from April 2020. View the new Non-Domestic Valuation List.

What other rates support is available for businesses?

In addition to the COVID-19 measures announced, there are other existing reliefs available to help business ratepayers. These rate support schemes include:

• Charitable Exemption for rates - offers charitable bodies 100 per cent relief.
• Sports and Recreation Rate Relief - provides sport and recreation bodies 80 per cent relief on the parts of their premises that are used for sporting purposes. Community amateur sports clubs receive 100 per cent relief.
• Industrial Derating - provides manufacturing businesses with a 70 per cent reduction in rates.
• Non-Domestic Vacant Rating - rates are payable on vacant non-domestic properties at 50 per cent of the normal level.
• Small Business Rate Relief - this scheme was continued for 2020-21. The rates of relief and thresholds for eligibility have not changed.
• Rural ATM Rate Relief - this scheme was restored in 2020 to help to sustain cashflow in isolated rural areas.

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.

The Small Business Rate Relief (SBRR) scheme is a Northern Ireland government initiative, whose aim is to support the growth and sustainability of small businesses in Northern Ireland, by providing some small business owners with rate relief.

The SBRR provides different levels of rate relief depending on the Net Annual Value (NAV) of the business property. Qualifying businesses will receive the rate relief automatically on their annual bill during the life of the support scheme. There is no need to apply for SBRR.

The SBRR scheme came into effect in April 2010 initially for a term of five years but has since been extended annually on review.

Who is eligible and how much rate relief can I expect?

Eligibility for the SBRR is based on the Net Annual Value (NAV) of your business property.

There are three levels of SBRR:

• business properties with an NAV of £2,000 or less will receive a reduction of 50 per cent rate relief
• business properties with an NAV of more than £2,000 but not more than £5,000 will receive 25 per cent rate relief
• business properties with an NAV of more than £5,000 but not more than £15,000 will receive a 20 per cent rate relief

Exclusions for SBRR

The following exclusions apply in relation to the SBRR scheme:

• unoccupied properties
• partially unoccupied properties
• Automatic Telling Machines (ATMs)
• property used for the display of advertisements
• car parks
• sewage works
• telecommunications masts
• government buildings
• contiguous properties
• multiple properties (more than three)
• sports and recreational relief
• freight and transport relief
• industrial derating

For further information on SBRR download the Land & Property Services' (LPS) factsheet on Small Business Rate Relief (PDF, 152K).

Do I need to apply for SBRR?

There is no application procedure for the SBRR. Instead, relief will be applied automatically to your business rates bill by LPS if you qualify. This will ensure that if you are eligible you will receive the benefit of the rate relief immediately.

You can contact LPS through the following methods:

• Email applicationbased.raterelief@finance-ni.gov.uk
• 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: 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.

Important changes to SBRR

Multiple properties

Since 1 April 2012, the SBRR scheme has been modified so that those ratepayers that occupy multiple (more than three) premises of any size, or are part of a chain are not eligible for this rate relief. An example of this would be a chain of bookmakers.

There may be occasions, due to data quality issues, when LPS may not have the relevant information to apply the relief automatically, or they may have awarded it when it is not due. If you think that you should have been awarded the relief, or you believe you have been awarded it in error, you should contact LPS. You can contact your LPS local office by the following methods:

• Find an email address for your local LPS regional office
• 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: 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.

Ending of 'double relief'

To help fund the extension of SBRR to as many business ratepayers as possible the NI Executive is ending 'double relief'. Double relief refers to business ratepayers who are receiving rate relief twice. Specifically SBRR and one of the following:

• Sport and Recreation Rate Relief
• Industrial Derating

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

The Small Business Rate Relief for small Post Offices is a Northern Ireland government initiative that includes enhanced rate relief for small Post Offices. The aim of the rate relief scheme is to help maintain services in disadvantaged areas, particularly smaller, independent Post Offices.

Who qualifies?

Eligibility for the Small Business Rate Relief is based on the Net Annual Value (NAV) of your Post Office.

There are three levels of Small Business Rate Relief for Post Offices:

• Post Offices with a NAV of £9,000 or less will be awarded 100 per cent relief
• Post Offices with a NAV of more than £9,000 but not more than £12,000 will receive 50 per cent relief
• Post Offices with a NAV of more than £12,000 but not more than £15,000 will receive 20 per cent relief

The Small Business Rate Relief for small Post Offices came into effect on 1 April 2010, initially for a term of five years, but has since been extended annually on review.

Do I need to apply?

There is no application procedure for the Small Business Rate Relief for small Post Offices. Instead, relief will be applied automatically to your business rates bill by Land & Property Services (LPS) if your Post Office qualifies. This will ensure that if you are eligible you will receive the benefit of the rate relief immediately.

Download the LPS factsheet on Small Business Rate Relief for Small Post Offices (PDF, 145K).

There may be occasions, due to data quality issues, when LPS may not have the relevant information to apply the rate relief automatically, or they may have awarded it when it is not due. If you think that you should have been awarded the rate relief, or you believe you have been awarded it in error, you should contact LPS. You can contact LPS by using the following methods:

• Email applicationbased.raterelief@finance-ni.gov.uk
• 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: 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.

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

Charitable Exemption can apply where a property is occupied by a charity and where the actual use of the premises is dedicated to the charitable objectives of that charity.

Being a charity does not necessarily mean you are entitled to exemption from rates. Both parts of the paragraph above require to be fulfilled before an exemption can apply, this means that LPS will require proof of (a) who is in occupation and (b) what activities are taking place within the premises.

This is a complicated subject and charities should ensure they have sought professional advice in relation to the implications of renting premises. It should not be assumed that exemption will apply simply because the premises are occupied by a charity.

Eligibility criteria for Charitable Exemption

Charitable purposes include formally constituted trusts for:

• the advancement of religion
• the advancement of education
• the relief of poverty
• other purposes beneficial to the community

If you wish to seek Charitable Exemption for a property you must show that it is either a charity, or alternatively that it is not established for profit, and that the use of the premises directly facilitates the charitable objectives.

See below examples where exemption can apply.

A church

A simple example is a church, which is held by trustees whose main objects are the advancement of religion, and the church building is used in connection with these objects.

A property used for recreational purposes

The use of premises for recreation or other leisure time occupation may also be considered to be charitable if the facilities are provided in the interests of social welfare and are for the public benefit. A village hall or recreation centre often falls into this category.

Charity shop

A charity shop would not have to pay rates if they sell only donated goods. However if they also sell goods bought wholesale the rateable valuation of the property will be apportioned on the basis of the respective turnover of donated and wholesale goods.

Examples where exemption will not apply

Storage

Where the entire property is only used to store items which may be used in connection with the charitable objectives. Storage is not a charitable objective in itself, and therefore exemption cannot apply.

Vacant property

Where a charity has an agreement to make use of premises but has not yet taken up occupation. The period during which a property is being fitted out or is being held pending occupation is not in actual use for the charitable objectives. This timeframe may require rates to be paid until actual occupation and the eligibility criteria are proven to apply.

Property in shared use with other commercial activities

Where part of a property is occupied by a charity carrying out its charitable objectives and part used by a person or company running a commercial business those parts identified as being a commercial business will be liable to pay rates. Therefore, either party should advise LPS if such circumstances occur in order to ensure appropriate rating liability is being applied to the correct occupiers.

Property partly occupied by a charity

Where a charity has taken up occupation of a large property but only uses part of the premises, the vacant parts are not being used for the charitable objectives, so those areas cannot fulfil the eligibility criteria. The vacant parts may be apportioned and will attract commercial business rates payable by the occupier - usually the charity.

If you believe that your property should be exempt from business rates, you can apply for exemption using the non-domestic rates application for exemption form (PDF, 387K).

Charitable Exemption for business rates is a complicated subject and it may be advisable to seek independent professional advice. Choose a solicitor for your business.

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.

If your club, society or organisation involves the provision of sports or recreation services you may be able to apply for Sports and Recreation Rate Relief.

Eligibility criteria for Sports and Recreation Rate Relief

Rate relief is available for premises that meet all of the following criteria:

1. occupied for the purpose of a prescribed recreation
2. occupied by a not-for-profit club or society
3. the club or society does not employ any person to engage in any recreation for reward

Rate relief is provided at a reduction of the normal rate by 80 per cent due on qualifying facilities. In other words, that part of the property which is used solely for the recreation. Areas not used solely for the prescribed recreation are excluded from the relief.

Prescribed recreation

To qualify a club, society or other organisation, which must be not-for-profit, must occupy a property at least part of which is used solely for the purpose of a prescribed recreation. Download the Land & Property Services (LPS) list of prescribed recreations (PDF, 44K).

How do I apply for Sports and Recreation Rate Relief?

You must apply to Land & Property Services (LPS) for Sports and Recreation Rate Relief.

Use the online form to have your property valuation reassessed.

You should input your property information on the first page and click on the search button. This will bring up the address, valuation etc. When you are satisfied this is the correct property click on the submit query button and follow the instructions on the subsequent pages.

You can also download the Enhanced Sport & Recreation Rate Relief Application form (PDF, 910K) and submit it to your LPS valuation office.

Community Amateur Sports Club (CASC)

Since 26 October 2016, for community amateur sports clubs (CASCs) which do not have a full licence to sell alcohol, the maximum relief available on qualifying Sport & Recreation areas within the club premises is enhanced from 80 per cent to 100 per cent. Eligible clubs can apply for the enhanced relief using the following application form.

Download the Enhanced Sport & Recreation Relief guidance notes and application form (PDF, 885K).

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.

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.

Download the LPS application form for residential home status (PDF, 522K).

Returning completed application forms

Completed application forms should be returned to LPS at the following address:

Land & Property Services
Application Based Rate Relief
Lanyon Plaza
7 Lanyon Place
Town Parks
Belfast
BT1 3LP

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 applicationbased.raterelief@finance-ni.gov.uk
• 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: 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.

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:

• apply online using the Non-Domestic Valuation List on a map
• download the LPS CR3 application form (PDF, 1.6MB)

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: 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.

Since 1 April 2004, the rating of vacant non-domestic property has been in place to encourage properties to be brought back into use. There are no vacant rates payable for a property with a Net Annual Value (NAV) of less than £2,000. For properties with a NAV of £2,000 or more rates are not payable for three months from either the date a non-domestic property becomes empty or, in the case of a property which has never been occupied, the date Land & Property Services (LPS) has determined the property to be completed.

After the three month free period, rates will be billed at 50 per cent of the normal occupied amount. Please note the property must then be occupied for at least six weeks before a further three month free period can be applied.

What is meant by vacant?

Generally a property will be considered vacant for rating purposes where it is unoccupied, unfurnished and not used for storage purposes.

Who will have to pay non-domestic vacant rates?

The person entitled to possession of the property - this is usually the owner but may be the leaseholder. This person is also responsible for informing LPS of any changes which may affect eligibility to an exclusion from rates.

How are non-domestic properties valued?

A non-domestic property is assessed on the basis of its rental value -- known as the Net Annual Value (NAV). Some non-domestic properties require specialist assessment to reflect particular characteristics for example; schools, licensed premises and factories. Each property is valued in line with other comparable properties in the area. LPS will classify and distinguish (describe) a property according to its characteristics. This description will be set in line with the principle that property should be valued in its current state and as if it were put to its best use.

You must inform LPS if there are any physical alterations to the property or changes in the use of the property which may affect the valuation.

Find the NAV of your business property.

Is there a threshold to which non-domestic vacant rating applies?

Any empty property with a rateable NAV below £2,000 will not be charged rates. This exclusion is automatically applied following LPS receiving notification that the property is vacant.

Are rates payable on vacant land?

It depends. For vacant property rates to be charged there must be a vacant building. Anyone owning or leasing disused car parks and yards may be charged occupied rates.

I don't think my property would be able to command a rent in its current physical state. What should I do?

Persons entitled to possession of derelict buildings who believe that their property is not capable of commanding a rent in its existing state should contact the LPS helpline on Tel 0300 200 7801 (calls charged at local rate). You can apply to your local district valuer for a review of your property assessment. Please note that you must continue to pay your rates bill while there is an ongoing application for a re-valuation of your property - you will be refunded any overpayment.

Make an online submission to have your property valued. 

Applying for Non-Domestic Vacant Rating exclusion

There are a number of exclusions to Non-Domestic Vacant Rating. To qualify the property must:

• have a NAV of £2,000 or over
• be unoccupied
• be unfurnished
• not used for storage; and
• meet one of the exclusion criteria below

The exclusions are:

• Qualifying Industrial Hereditament
• The property cannot be legally occupied by you or anyone else
• The empty property cannot be occupied by you or anyone else due to the actions of a public body with a view to purchasing it
• Local Enterprise Agency (LEA)
• Property is a listed building or is subject of a Building Preservation Notice
• Property is a Historic Monument
• Property is the responsibility of the Personal Representatives of a Deceased Person
• Trustee Under Deeds of Arrangement
• Liquidator
• Company in Administration
• Foyle, Carlingford and Irish Lights Commission
• Bankruptcy Order
• Insolvency or Winding-up Order

Download the LPS factsheet and application form for exclusion from Non-Domestic Vacant Rating (PDF, 2.9MB).

Further help and advice on Non-Domestic Vacant Rating

NDVR is a complicated area and you may wish to contact your local LPS regional office for further help and advice:

• Find an email address for your local LPS regional office
• 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: 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.

What is Hardship Rate Relief?

Hardship Rate Relief for a non-domestic property is intended to assist a business recover from a temporary crisis, financial or otherwise, as a result of exceptional circumstances, and therefore some form of recovery plan will generally be required before an application can be considered.

What is meant by a 'crisis' and 'exceptional circumstances'?

As the Hardship Rate Relief scheme covers unforeseen events, it is not possible for LPS to offer precise definitions. However, a 'crisis' would have to result in a serious loss of trade or have a major effect on the services that can be provided.

'Exceptional circumstances' will usually be circumstances that came from outside the business or organisation, are beyond the normal risks faced by businesses and cannot be foreseen or avoided. The effect of strikes within a business or organisation increased running costs and increased competition would not be considered as 'exceptional circumstances' as they are normal business risks.

As a general rule, circumstances that would be covered by a commercial insurance policy or by compensation from public funding would not be considered as 'exceptional circumstances'. However, each case will be considered on its own merits.

What type of property does Hardship Rate Relief apply to?

Most non-domestic properties, including those owned or used by voluntary organisations, will be eligible for Hardship Rate Relief if they meet certain conditions. However, properties such as car parks, advertising hoardings, telecommunications masts and towers, and cash machines (ATMs) will not be eligible.

How do I apply for Hardship Rate Relief?

Use the online application form below if you believe that your business is eligible to apply for Hardship Rate Relief. Guidance notes are provided at the start of the form. If you are unable to complete the online form for any reason, contact LPS for more guidance.

Hardship Rate Relief application form

Will I still need to continue to pay my rates?

You should continue to pay your rates while LPS consider your application. This will help you to avoid paying a large amount in one go if your application is unsuccessful. If your application is successful LPS will refund any rates you have paid for the period the Hardship Rate Relief is granted for.

What support can I expect if my application is successful?

Hardship Rate Relief is assessed based on the rating year in which the application is made. Any award on that application will not extend beyond that rating year. If you believe the hardship still exists in the next rating year, you must make a new application.

The amount awarded is up to a maximum of 100 per cent of rates owed for the period of hardship against the rating year the application is received. However, the maximum amount may be reduced if you have received any De Minimis state aid over the past three years.

De Minimis state aid is granted to a business by a public body, publicly funded body or a body under public sector control. Hardship Relief is intended to be temporary and it should apply only for the length of time that it takes a business or organisation to recover from the exceptional circumstances.

What happens if I disagree with the decision?

You can ask LPS to review your case within one month of receiving the decision letter. You must explain why you think the decision is wrong. A different LPS officer to the one who made the original decision will review your case.

Further information on Hardship Rate Relief

You can contact the LPS Application Based Rate Relief Team for further advice and information on the Hardship Relief scheme. You can contact the LPS Application Based Rate Relief Team by using the following methods:

• 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
• Email hardshipraterelief@finance-ni.gov.uk

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.

Download the Hardship Rate Relief information for businesses booklet (PDF, 806K).

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:

• apply online using the Non-Domestic Valuation List on a map
• download the LPS CR3 application form (PDF, 1.6MB)

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.