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Tax ReliefNorthern Ireland

Small Business Rate Relief Scheme (Northern Ireland)

Land & Property Services (LPS), Northern Ireland

Description

Northern Ireland's version of small business rates relief works differently from the rest of the UK, using Net Annual Value (NAV) bands rather than rateable value, with relief tiered between 20% and 50% depending on which band your property falls into. It's typically applied automatically by Land & Property Services based on your property's NAV, so there's usually nothing you need to actively claim.

Amount

50% relief (NAV up to £2,000), 25% relief (NAV £2,001-£5,000), 20% relief (NAV £5,001-£15,000)

Deadline

Rolling / no fixed deadline

Eligibility summary

  • Available in: Northern Ireland.
  • Applicant must be a registered business.
Notes
Bands confirmed current (scheme extended to cover the 2026-27 rating year): 50% relief where NAV is £2,000 or less; 25% where NAV is over £2,000 but not more than £5,000; 20% where NAV is over £5,000 but not more than £15,000. Ratepayers occupying more than three premises of any size, or part of a chain, are not eligible.

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You can also do this yourself for free via the official source

How to apply

Relief is typically applied automatically by Land & Property Services based on your property's NAV.

View official source

Last verified: 23 August 2026. See the footer disclaimer — this is general information, not financial or tax advice.