Business Rates Relief Schemes in Northern Ireland
- Price: £3.60
- Published: April 2016
- Type: Business Information Factsheet
- Format: PDF
Owners or occupiers of shops, offices, warehouses, factories and other types of non-domestic property are usually liable for business rates. Anyone who runs a business from home may also incur a business rates charge for the part of the property they use for business purposes.
However, small firms and other types of organisation may be eligible for business rates relief in specific circumstances. Land & Property Services (LPS, www.dfpni.gov.uk/lps) administers business rates relief in Northern Ireland.
This factsheet explains the different types of business rates relief and exemptions that apply in Northern Ireland. For more information about business rates and how they are calculated, see BIF 61, An Introduction to Business Rates.