Help available for business rates

Have you checked if your business is eligible for Small Business Rate Relief? The relief will be applied automatically to your rates bill by LPS if you qualify.

The Small Business Rate Relief (SBRR) scheme is a Northern Ireland government initiative. The 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. You do not 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 2026-27 rating year.

Who is eligible and how much rate relief can I expect?

Eligibility for the SBRR scheme 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

How to apply

There is no application process for the SBRR scheme. Instead, relief will be applied automatically to your business rates bill if you qualify. This will ensure that, if you are eligible, you will receive the benefit of the rate relief immediately.

Important changes to SBRR

Multiple properties

Since 1 April 2012, the SBRR scheme has been modified so that 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 Land & Property Services (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. 

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. SBRR and one of the following:

• Sport and Recreation Rate Relief
• Industrial Derating

Further information

Download the LPS factsheet on Small Business Rate Relief (PDF, 155K).

For more information, contact LPS:

• Email rating@lpsni.gov.uk
• Tel 0300 200 7801 (charged at local rate) and ask to speak to someone about the Small Business Rate Relief Scheme
• Tel +44 28 9067 5501 if calling from outside the UK
• Text relay 18001 0300 200 7801