Northern Ireland Business Rates Relief Guide 2026/27
Northern Ireland runs its own business rates system, administered by Land & Property Services and based on Net Annual Value rather than rateable value. This guide explains the Small Business Rate Relief Scheme, targeted high street support, and how to apply.
How NI Business Rates Differ
Northern Ireland uses "Net Annual Value" (NAV) as its basis for rates, rather than the "rateable value" terminology used in England, Scotland and Wales. Non-domestic (business) rates are billed and administered by Land & Property Services (LPS), a Northern Ireland Executive body that combines both the valuation and collection roles split between separate bodies in England.
The Small Business Rate Relief Scheme
The Small Business Rate Relief Scheme reduces the rates bill for eligible small business properties below set Net Annual Value thresholds, with relief typically tapering down as NAV rises through the qualifying bands. The specific thresholds and percentage relief levels are reviewed periodically by the Northern Ireland Executive, so current figures should always be checked against LPS guidance.
Targeted High Street and Hospitality Support
Alongside the ongoing Small Business Rate Relief Scheme, the Northern Ireland Executive has periodically introduced additional, often time-limited, rate relief support targeted at high street retail, hospitality and leisure businesses, announced as part of the Executive's Budget process, broadly comparable in intent to England's retail, hospitality and leisure relief scheme.
How to Apply
Applications for most reliefs are made directly to Land & Property Services, either online or by contacting LPS. Some reliefs, such as small business rate relief at qualifying NAV levels, may be applied automatically, while others require an active application, so it is worth checking current LPS guidance for the specific relief you believe you qualify for.
Frequently Asked Questions
How do business rates work in Northern Ireland compared with England?
Northern Ireland uses "Net Annual Value" (NAV) rather than the "rateable value" terminology used in England, and business rates (called "non-domestic rates") are administered by Land & Property Services (LPS), a Northern Ireland Executive body, rather than by local billing authorities as in England.
What is the Small Business Rate Relief Scheme in Northern Ireland?
It is a scheme providing a percentage reduction in rates payable for eligible small business properties below certain Net Annual Value thresholds, with the level of relief typically tapering as the NAV rises, similar in principle to England's Small Business Rate Relief but administered under Northern Ireland's own rules and NAV bands.
Who administers business rates relief in Northern Ireland?
Land & Property Services (LPS) administers rates billing and relief schemes on behalf of the Northern Ireland Executive, combining both the valuation and collection functions that in England are split between the Valuation Office Agency and individual local councils.
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Are there separate reliefs for high street and hospitality businesses?
Yes -- Northern Ireland has periodically introduced targeted rate relief support for high street, retail, hospitality and leisure businesses, often as time-limited measures announced in the Northern Ireland Executive's Budget, similar in spirit to England's retail, hospitality and leisure relief but set independently.
How do I apply for business rates relief in Northern Ireland?
Applications are generally made directly to Land & Property Services, either online or by contacting LPS directly, rather than through a local council as in England. Some reliefs are applied automatically based on NAV and property use, while others require a specific application.
Does Northern Ireland have a rates revaluation cycle like England?
Yes -- Land & Property Services carries out periodic revaluations of Net Annual Value across Northern Ireland, similar in purpose to the Valuation Office Agency's rateable value revaluations in England, though the timing of Northern Ireland's revaluation cycle can differ from England's.
Can a business get both rates relief and other Northern Ireland business support?
In many cases yes -- rates relief is generally separate from other Northern Ireland Executive business support schemes (such as grants or loan schemes), though eligibility rules for each scheme should be checked individually since some support is targeted at specific sectors or circumstances.
Is domestic rates relief the same as business rates relief in Northern Ireland?
No -- Northern Ireland uniquely charges rates on domestic (residential) properties as well as business properties, since it never adopted Council Tax. Domestic rates relief (such as for low-income households) is a separate scheme from non-domestic (business) rates relief, with its own eligibility rules.
Disclaimer: Northern Ireland business rates thresholds and relief schemes are set by the Northern Ireland Executive and reviewed periodically. This guide is for general information only and is not professional advice. Refer to nidirect.gov.uk for current official guidance before relying on any figure.
