Rental properties and business rates
Guidance on who is responsible for paying rates on rental properties and allowances available
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.
There are a number of public sector and housing organisations, as well as other commercial businesses, who are responsible for paying rates on multiple properties.
This guide outlines who is responsible for rates on a rental property and the different allowances that are available for rental properties.
If you are an individual citizen, you may have one or more rental properties for which you are responsible for paying rates.
Rates on rental properties: responsibility and landlord allowance
Guidance on who is responsible for paying business rates for rental properties and details of the 10 per cent landlord allowance
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.
Landlords, owners and tenants are often not fully aware of who is responsible for rate payments on rental properties.
Rates for rental properties are governed by Article 20 of The Rates (Northern Ireland) Order 1977 (amended 2006) and must be considered different from owner-occupied properties.
Liability for rates on a rental property is determined by the Capital Value for Domestic Properties or Net Annual Value for Non Domestic Properties.
Since 1 April 2015, the amount of allowance given to landlords has been standardised at 10 per cent for both Article 20 and Article 21 types of rate accounts. This level of allowance applies across the board to all landlords.
Domestic rental properties
The table below gives details of who is responsible for paying rates on domestic rental properties, for example, houses and flats.
| Capital Value of the property | Rental Properties | House in Multiple Occupation (property which is let to three or more tenants from two or more families - for example student house) |
| £150,000 or less | Landlord Pays | Landlord Pays |
| Greater than £150,000 | Tenant Pays (unless the landlord has signed up to a formal agreement under Article 21with the department to pay rates) To sign up under Article 21, an application form must be submitted. | Landlord Pays |
Download the LPS application form for the 10 per cent Landlord Allowance (PDF, 132K).
Non-domestic rental properties
The table below gives details of who is responsible for paying rates on non-domestic rental properties, for example, shops and offices.
| Net Annual Value (shown on rate bill) (Find the Net Annual Value (NAV) of your property) | Frequency of rent payment | Who Pays? |
| £0 - £750 | Any Frequency | Owner (landlord) |
| £751-£1590 | Monthly or weekly (less than quarterly) | Owner (landlord) |
| £751-£1590 | Quarterly or longer | Occupier (tenant) |
| £1591 and above | N/A | Occupier (tenant) |
Landlord Allowance: how to apply
To apply for an Article 21 Landlord Allowance, please complete the application form below and send to:
Land & Property Services
Central Landlords Team
Lanyon Plaza
7 Lanyon Place
Town Parks
Belfast
BT1 3LP
Download the LPS application form for the 10 per cent Landlord Allowance (PDF, 132K).
How to add another property to an existing rate bill
If you wish to add another rental property to your portfolio, you must detail your request in writing and send to LPS at the address above or by email to: landlords@lpsni.gov.uk
Change of property ownership
If ownership of one of your properties changes you must inform LPS immediately otherwise you will continue to receive a rate bill for this property. You must send written confirmation of the change of ownership to LPS including a copy of the solicitor's letter showing:
- completion date of the sale
- name and contact details of the new owner or name of the solicitor/estate agent who acted on behalf of the new owner
You must send LPS this written confirmation to the following address:
Land & Property Services
Central Landlords Team
Lanyon Plaza
7 Lanyon Place
Town Parks
Belfast
BT1 3LP
or by email to landlords@lpsni.gov.uk
If you are in doubt or you require further information you can contact LPS Central Landlords Team:
- Email landlords@lpsni.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.
Payment of rates
Landlord Article 20 and 21 accounts will normally qualify for 10 per cent discount if payment in full is received by Land & Property Services (LPS) on or before the last banking day in September. If paying by any method, other than Direct Debit single payment, you should allow at least 5 working days for your payment to reach us.
If you are unclear how to make payment see further guidance on paying business rates.
Landlords whose tenants receive help with rates
Landlords may have tenants who receive full or partial assistance with their rates from the Northern Ireland Housing Executive (NIHE). LPS advises that, where the landlord is liable for the payment of rates, they ask NIHE to make any payments directly to themselves rather than the tenant or LPS. This will help to ensure that bill payment deadlines set by LPS are met.
Rating of empty homes
The same level of rates is due on all domestic properties whether occupied or empty. There are some rating exclusions on empty homes that may apply.
All empty domestic properties are charged rates regardless of whether or not they are in the rental sector. There are alternative payment provisions available to landlords depending on the type of rate account that applies to their property. If you require further information you can contact LPS Central Landlords Team:
- Email landlords@lpsni.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.
Non-domestic vacant rating
Different rules apply to non-domestic properties which are empty. Read guidance on Non-Domestic Vacant Rating.
If you are in any doubt you should contact Land & Property Services (LPS) at your local rating regional office.