Guide

Claim Small Business Rate Relief in Northern Ireland

How to check eligibility and claim Small Business Rate Relief (SBRR) in Northern Ireland. Covers the NAV thresholds, relief rates, the automatic application process through Land and Property Services, and what to do if relief has not been applied.

UK-wide

If you occupy a small non-domestic property in Northern Ireland, you may be entitled to Small Business Rate Relief (SBRR), which reduces your rates bill by up to 50%. The scheme has been extended to the 2026-27 rating year.

SBRR in Northern Ireland is administered by Land and Property Services (LPS), not by your local council. In most cases, relief is applied automatically without the need for an application. However, you should check your rates bill to confirm relief has been applied, as some circumstances require you to contact LPS directly.

Check your eligibility

Before claiming, confirm that your property and circumstances meet all the eligibility requirements. SBRR applies if:

  1. The property is your sole non-domestic property in Northern Ireland. If you occupy more than one non-domestic property, the total NAV of all your properties must fall within the threshold. If you have multiple properties with a combined NAV above GBP 5,000, you will not qualify.
  2. The property is occupied. Empty properties do not qualify for SBRR. If you vacate your premises, relief stops from the date the property becomes empty.
  3. The property's NAV is GBP 5,000 or below. Properties with a NAV above GBP 5,000 do not qualify for any SBRR.
  4. You are not a charity or public body. Charities and public bodies are excluded from SBRR (charities have their own mandatory 80% relief scheme).

You can find your property's NAV on your rates bill or by searching the LPS Valuation List online.

Step-by-step: check and claim your relief

  1. Find your property's Net Annual Value (NAV)

    Check your most recent rates bill from LPS. Your NAV is shown on the bill. Alternatively, search the LPS Valuation List online at the Department of Finance website. You need the NAV to determine which relief band applies.

  2. Confirm you meet the sole property requirement

    SBRR only applies if this is your only non-domestic property in Northern Ireland, or if the total NAV of all your NI properties falls within the threshold. If you have recently taken on a second property, you may lose SBRR eligibility.

  3. Check your rates bill for SBRR

    In most cases, LPS applies SBRR automatically. Check your rates bill to see whether relief has been applied. Look for a line showing 'Small Business Rate Relief' or 'SBRR' as a deduction from your gross rates liability.

  4. Contact LPS if relief has not been applied

    If you believe you qualify but relief is not showing on your bill, contact Land and Property Services directly. LPS may not have the information needed to apply relief automatically, particularly if you have recently changed premises, started a new business, or taken over a property from a previous occupier. Call the LPS Rating helpline or use the contact form on the Department of Finance website.

  5. Notify LPS of any changes

    If your circumstances change - for example, you take on a second property, your property becomes vacant, or you make alterations that could affect the NAV - notify LPS promptly. Failure to report changes that affect eligibility could result in overpaid relief being recovered.

What the relief is worth

The value of SBRR depends on your property's NAV:

  • NAV up to GBP 2,000: You receive 50% relief, meaning your rates bill is halved.
  • NAV GBP 2,001 to GBP 5,000: You receive 25% relief, meaning your rates bill is reduced by a quarter.
  • NAV above GBP 5,000: No SBRR is available. You may still qualify for other reliefs such as industrial derating (if manufacturing) or Back in Business (if moving into previously vacant premises).

These thresholds are significantly lower than in England, where 100% relief is available for properties with a rateable value up to GBP 12,000. The difference reflects Northern Ireland's separate rating system and the generally lower property values in NI.

SBRR and other reliefs

If you qualify for SBRR and also for another relief scheme (such as industrial derating), the interaction between schemes can affect the total relief you receive. LPS will calculate the most beneficial combination. If you think you may qualify for multiple reliefs, contact LPS to confirm how they interact for your specific property.

If your property's NAV changes

If LPS revises your property's NAV (for example, after a revaluation or because of physical changes to the property), your SBRR entitlement may change:

  • If the NAV drops into a lower band, your relief increases
  • If the NAV rises above GBP 5,000, you lose SBRR entirely
  • If you believe the revised NAV is wrong, you can challenge it by making a proposal to LPS

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