Revaluation of non-domestic rates

NI Reval2026
Land & Property Services (LPS) has revalued all Non Domestic properties to ensure that business rates stay up-to-date and reflect economic changes in the local property market. This follows the last Non-Domestic Revaluation which was in 2023. The new values are based on a statutory rental valuation date of 01 April 2024.

LPS requested business ratepayers to provide their rental and/or trading information in April 2024, via a Rent & Lease Questionnaire. The information collected was analysed and has been used to produce new rateable values.

A new Valuation List will come in to effect on 01 April 2026 based on rental values as at 01 April 2024. These will be used to calculate business rate bills from April 2026.

Further information on the NI Reval2026 is available at the Department of Finance website here.

Draft valuations
LPS has published draft valuations of all business properties in Northern Ireland. These are available to view online on the website of the Department of Finance.

Further information
For further information on non-domestic (business) rates please visit the Department of Finance website.