The Back in Business rate support scheme has been created to incentivise business ratepayers to consider occupying empty retail premises when looking for a business property.

Eligibility

To benefit from the scheme you must meet the following eligibility criteria:

• you have begun occupation of business premises on or after 1 April 2024
• the business premises you now occupy were previously unoccupied for a minimum of 12 months prior to the date you occupied the property
• the business premises were previously valued for rates and used for retail purposes; or
• if premises were never occupied you may still be entitled if the premises could reasonably have been used for retail purposes.

Rates discount

The rates discount of 50% is granted for up to 24 months beginning on the day which the retail unit becomes occupied. The rate relief can be applied from 1 April 2024.

How to claim

To apply, you need to complete an online form. If you are the owner or occupier of the applicant business premises, you can complete this at the link below:

Apply for Back in Business rate support

Further information

If you have any queries regarding the scheme, you can contact Land & Property Services (LPS) using one of the following methods:

• Email backinbusiness@finance-ni.gov.uk
• Tel 0300 200 7801 (charged at local rate)

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. The SBRR has been extended for another year covering the 2024-25 rating year.

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 a NAV of £2,000 or less will receive a reduction of 50% rate relief
• business properties with a NAV of more than £2,000 but not more than £5,000 will receive 25% rate relief
• business properties with a NAV of more than £5,000 but not more than £15,000 will receive a 20% 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 rating@lpsni.gov.uk
• Tel 0300 200 7801 (charged at local rate)
• Tel +44 28 9067 5501 if calling from outside the UK
• Text relay 18001 0300 200 7801

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 9067 5501 if calling from outside the UK
• Text relay 18001 0300 200 7801

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

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% relief
• Post Offices with a NAV of more than £9,000 but not more than £12,000 will receive 50% relief
• Post Offices with a NAV of more than £12,000 but not more than £15,000 will receive 20% 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 9067 5501 if calling from outside the UK
• Text relay 18001 0300 200 7801

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 that 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 is 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.

How to apply

The application process is in two stages. The first stage is you need to make the application and the second stage is you must fill in a questionnaire.

Stage 1: Apply online for a non-domestic valuation review

When applying online select the following option: I wish to apply for a rate exemption or relief; The property or occupier is exempt from rates.

Or you can also apply by post or email (PDF, 230K).

Stage 2 : Complete questionnaire

You will receive a confirmation email that contains a link to a questionnaire. This questionnaire must be completed and returned within two weeks of the date on which you submitted your application for a valuation review.

If you submitted your application via post and did not provide an email address then you will receive the questionnaire by post.

To complete the questionnaire you will need:

• Your valuation review reference number (this can be found on your confirmation email)
• Details of the property and organisation/charity including NI Charity Commission Registration Number (if applicable) and HMRC Registration Number (if applicable)
• Percentage of goods sold that are donated and percentage that are purchased for resale
• You may also need to provide supporting documents including:
  • A copy of your constitution/ memorandum and articles of association/trust deed
  • A copy of HMRC letter confirming recognition as a charity
  • A copy of the latest accounts or recently signed treasurer’s report
  • A copy of the current lease or tenancy agreement

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.

Queries on your business rates

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

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

This 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

Sports and Recreation Rate Relief is provided at a reduction of the normal rate by 80% due on qualifying facilities. In other words, that part of the property which is used solely for 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.

By applying online

You will start by finding the property’s valuation. You can search for your property by postcode, via the map, or by using the advanced search option. Once you find your property you can use this service to apply for a valuation review.

To submit your application you also need to include:

• Your contact details
• The reason for your application
• The owner and occupier details (if different from applicant)

Find a property valuation and apply for a non-domestic valuation review.

By post or email

Download the Enhanced Sport & Recreation Rate Relief Application form (PDF, 910K) and submit it to your LPS valuation office. The return address and email information can be found on the form.

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% to 100%. Eligible clubs can apply for the enhanced relief using the following application form.

By applying online

You will start by finding the property’s valuation. You can search for your property by postcode, via the map or by using the advanced search option. Once you find your property you can use this service to apply for a valuation review.

To submit your application you also need to include:

• Your contact details
• The reason for your application
• The owner and occupier details (if different from applicant)

Find a property valuation and apply for a non-domestic valuation review.

After submitting your application

You will receive an acknowledgement email within 15 minutes of submission and a confirmation email within 24 - 48 hours which will contain your application reference number and next steps.

By post or email

Download the Enhanced Sport & Recreation Relief guidance notes and application form (PDF, 885K) and submit it to your LPS valuation office. The return address and email information can be found on the form.

A valuation review can take around 90 days to complete. A member of LPS Valuation will contact you in due course to discuss your application and arrange an inspection of the property if this is needed.

A valuer will visit the premises and consider the use of the premises and whether entitlement to Sport and Recreation Rate Relief 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

You can appeal this decision within 28 days or if you wish to, you can employ a rating agent, at your own cost, to act on your behalf and handle any queries about your rateable value.

Queries on your business rates

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

Residential Homes Rate Relief is an application-based rate relief that provides 100% relief to properties that meet the eligibility criteria. It is your responsibility to notify Land & Property Services (LPS) of any change in circumstances that 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 9067 5501 if calling from outside the UK
• Text relay 18001 0300 200 7801

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).

Properties not eligible

In order to benefit from Industrial Derating premises must be primarily used and occupied as a factory. The definition of a “factory” is found in Section 175 of the Factories Act [Northern Ireland] 1965. Therefore premises falling into the below categories are NOT eligible:

• private dwellings
• retail shops/units
• distributive wholesale businesses
• storage
• public supply undertakings

Industrial Derating relief provides a 70% reduction of the normal rate for the property parts deemed to be used in the industrial process. Areas not used in the industrial process will not benefit from the relief. Consideration of all areas together will be subject to statutory apportionment, and used to determine primary use and occupation of the premises for application of this relief.

How do I apply for Industrial Derating?

You must apply to Land & Property Services (LPS) for Industrial Derating.

By applying online

You will start by finding the property’s valuation. You can search for your property by postcode, via the map or by using the advanced search option. Once you find your property you can use this service to apply for a valuation review.

To submit your application you also need to include:

• Your contact details
• The reason for your application
• The owner and occupier details (if different from applicant)

Find a property valuation and apply for a non-domestic valuation review.

After submitting your application

You will receive an acknowledgement email within 15 minutes of submission and a confirmation email within 24 - 48 hours which will contain your application reference number and next steps.

By post or email

Download the LPS CR3 application form (PDF, 230K). Return address and email information can be found on the form.

A valuation review can take around 90 days to complete. A member of LPS Valuation will contact you in due course to discuss your application and arrange an inspection of the property if this is needed.

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

You can appeal this decision within 28 days or if you wish to, you can employ a rating agent, at your own cost, to act on your behalf and handle any queries about your rateable value.

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.

Queries on your business rates

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

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 that 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% 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 that 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 a 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 that may affect the valuation.

Find the NAV of your business property.

How do I inform LPS that my property is vacant?

The person who is responsible for the payment of rates on the property must notify LPS immediately of any changes that may affect their liability.

If your property is unoccupied, unfurnished, and not used for storage purposes you are required to complete the following declaration to confirm the property is vacant. LPS will not make any changes to your account without a signed declaration and you will not be able to avail of the three-month vacant free period (if applicable) and the 50% reduction in rates for the period of vacancy.

Non-domestic vacant rating declaration form (PDF, 390K).

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. 

Am I eligible for Non-Domestic Rating if my property is being revalued?

If your property is unoccupied, unfurnished, and not used for storage purposes you can complete a declaration stating your property is vacant. Please note, that you must continue to pay your rates bill whilst there is an active application with your local valuation office. Any overpayments made will be refunded.

For more help and advice regarding NDVR, you can contact LPS on Tel 0300 200 7801 or email rating@lpsni.gov.uk.

What is the difference between Non-Domestic Vacant Rating and a Non-Domestic Vacant Rating Exclusion?

All non-domestic properties that are unoccupied, unfurnished, and not used for storage with an NAV over £2,000 can avail of a three-month vacant period plus 50% reduction every month thereafter. For non-domestic vacant properties with an NAV under £2,000, they will receive a 100% reduction towards vacant rates.

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 9067 5501 if calling from outside the UK
• Text relay 18001 0300 200 7801

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?

You can download the Hardship Rate Relief application and guidance notes (PDF, 182K) if you believe that your business is eligible to apply for Hardship Rate Relief. If you are unable to complete the form for any reason, contact LPS for more guidance.

Will I still need to continue to pay my rates?

You should continue to pay your rates while LPS considers 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% 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 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 9067 5501 if calling from outside the UK
• Text relay 18001 0300 200 7801
• Email hardshipraterelief@finance-ni.gov.uk

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