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Most properties used for business purposes are 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. .

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.

Further information

If you have a query regarding your business rates, .

The rateable value of a business property is based on its open market rental value at a set date. Changing your business premises can affect the rental value and so affect the rateable value. For example, the rateable value might increase if you build an extension, install air conditioning, or upgrade the property in some way. Changing what you do or diversifying your business can also affect the rateable value of your property. For example, if you start using part of your premises as a shop - instead of as a warehouse - the rental value might increase

Planning permission

You should check whether you need and approval before making any changes to your business property.

Property valuation reviewed

You should inform Land & Property Services (LPS) if you make any changes to your business property. If you don't, you might face a backdated increase in your rates bill. The most common alterations to properties include:

• extending a property
• sub-dividing property
• demolishing part of a property

You can apply to have the valuation of an individual property reviewed because you believe the valuation is incorrect; because there has been a change that might affect the value of the property; or because you want to apply for a valuation-related relief or allowance.

How to apply

Apply online

Start by . 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)

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After submitting your application

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

If you are applying for a valuation-related relief or allowance you may receive a link to a questionnaire in your confirmation email. This questionnaire must be completed and returned within two weeks of submitting your application for a valuation review of your application may not be considered.

By post or email

You can apply for a domestic or non-domestic valuation review by post or email by filling in the . The return address and email information can be found on the form.

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

Once a decision on the valuation of the property is made, a Certificate of Valuation will be issued to you. If the valuation increases or decreases, the impact on your rate bill will be assessed and a revised rate bill will be issued.

Appeal your rating valuation

If you think the valuation is incorrect, you have 28 days to appeal this decision. Alternatively, you can employ a rating agent, at your own cost, who will act on your behalf to handle any queries about your rateable value.

Historic property valuations

LPS also allows you to check a previous property valuation (1 April 2007 to 31 March 2023) for your non-domestic property.

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Further information

If you have a query regarding your business rates, .

If you are planning to buy or rent new business premises, you may want to know how much you are likely to pay in business rates before you move. The first step is to find out from Land & Property Services (LPS) what the is.

Newly built property

If the business premises is a new build property or has not yet been completed, the rateable value may not have been assessed yet. For advice and assistance, you should .

The business rates you will pay are calculated using the rateable value and the current regional rate plus the relevant district council rate. See how business rates are calculated.

When you move in, or following the receipt of a completion notice, you become liable for the business rates on the new property. You must to issue a rate bill. You should also tell LPS about any property or properties you are leaving so that rate account can be updated and you are no longer charged for them.

The building of new business premises will generally require an application for planning permission. See .

Further information

If you have a query regarding your business rates, .