As part of emergency support measures agreed by the NI Executive in response to the COVID-19 crisis, most business ratepayers in Northern Ireland benefitted from a 4 month rates holiday and many from a 12 month rates holiday during the 2020-21 rating year. The Executive has decided to extend the 12 Month Rates Holiday for businesses in Retail, Hospitality, Leisure, Entertainment, Tourism, Manufacturing, Newspaper production and Childcare during the 21/22 rating year ending 31 March 2022. The rates holidays apply to eligible business uses, whether the property is occupied or vacant.
The rates holidays are governed by The Rates (Coronavirus) (Emergency Relief)Regulations (Northern Ireland) 2020 and The Rates (Coronavirus) (Emergency Relief) Regulations (Northern Ireland) 2021. The Regulations set out the full list of business uses that may benefit from the scheme and the conditions that apply.
If you receive your business rate bill and the rates holiday has not been already applied, and you consider that your property is used for one of the qualifying uses, you can use this online form to apply for the rates holiday.
Land & Property Services (LPS) will use the information provided about your business use to decide if you are eligible for the rates holiday. Please note that LPS do not have the authority to award rates holidays other than to business uses as stated in The Regulations.
Before you start
You must be the named ratepayer or authorised party acting on behalf of the ratepayer responsible for the payment of rates on the property to complete this application.
You'll need to provide:
- information from your most recent business rate bill. Please take care to enter the requested information exactly as it appears on your bill. Errors could lead to a delay in processing your application.
- contact details for the person within the applicant business to whom any queries relating to this application should be directed. The email address that you provide will be used to provide an email confirmation including application reference number, to seek further information about your application (if required) and to update you on the outcome of your application.
- information that indicates that your property is wholly or mainly used for one of the qualifying uses as set out in Schedule 2 of The 2020 Regulations or The 2021 Regulations. Relevant information may include: description of the business activities carried out in the property, services provided, customer type, indication of the relevant eligible business use as listed in Schedule 2 of The 2020 Regulations or or The 2021 Regulations, business website, social media links, Companies House number (if applicable), breakdown of how floor space is used.
What happens after I submit this form?
After you complete the online application form you’ll be provided with an email acknowledgement and an application number. Someone will contact you if any further information is required.
You’ll be informed of the outcome of your application by email. LPS is aiming to respond to ratepayers within 4-6 weeks of the date of their online application.