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Rates payable on empty rental properties from October 2011

A change in how rates are charged on empty properties is coming into effect later this year, which will have a significant impact on properties in the rental sector.

Who will it affect?

The main impact will be on landlords who currently have an Article 20 account and receive a 7.5% allowance.  From 1st October 2011, these landlords will have to pay 100% of the rates due when the property is empty and no allowance will be awarded for that period.

Rating of Empty Homes will have little impact on landlords who already have an Article 21 account and receive a 15%* allowance, as they have accepted responsibility to pay rates on their properties whether they are occupied or empty.

What is happening?

Landlords are being asked to consider the type of rate account that best suits their needs. To help them make an informed decision, Land & Property Services have written to Article 20 landlords to inform them of the impact that Rating of Empty Homes will have on them, and included a factsheet outlining what choices they as a result of this change.  

What can I do?

Landlords can choose to move to a different rate account that offers an allowance of 15%. In almost every circumstance after 1st October 2011 landlords will benefit from moving to this account as they will receive a higher rate of allowance whether the property is occupied or empty.  

If a landlord decides to move to an Article 21 account they need to complete an AA10 application form and return it to the Central Landlords Team by 30th June 2011 to apply for the 15% allowance for this rating year.   

Further information can be obtained by contacting LPS as follows

You can also get information on rates on rental properties on the NI Direct website:

Important information

From 1st April 2012 it is planned to reduce the 15% allowance to 12.5%.  This is subject to Assembly approval.