Property changes and business rates

Most property used for business purposes is subject to business rates. This includes properties used for commercial purposes such as shops, factories, and wind farms.

Exemptions to business rates

There are some types of property in Northern Ireland that are exempt from business rates including:

• places of worship and church halls
• premises occupied by a charity and used for charitable purposes

See help available for business rates.

Using your home as a workplace and business rates

You may be able to make minor business use of your home without paying business rates. But if you use part of your home solely for business, eg a workshop, you may need to pay for business rates on it. Use your home as a workplace.

Rateable values for business rates

Premises that are subject to business rates are given a rateable value. Rateable values can be amended at any time to take account of physical changes to the property. All rateable values are reviewed at General Revaluations to take account of the current economic climate. LPS completed a revaluation for non-domestic properties in Northern Ireland on 1 October 2021. The rateable value is based on the likely annual rent for the premises if they had been let on the open market from 1 October 2021. Non-domestic Net Annual Value (NAV) list.

The business rates you are charged in Northern Ireland are calculated using the rateable value and the poundage rate (the regional rate plus the district council rate). See how business rates are calculated.

Queries on your business rates

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