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Non-domestic vacant rating

The rating of unoccupied non-domestic property was introduced on 1 April 2004. This is known as Non-domestic vacant rating (NDVR).

How to qualify for NDVR

NDVR applies to non-domestic properties with a rateable value (NAV) of £2,000 or more which have become vacant.

When a non-domestic property with an NAV of £2,000 or more becomes vacant, rates will not be payable on it for an initial period of up to three months. Following this period, the person entitled to possession of the property (usually the owner) will be liable for payment of 50% of the rates assessed.

There are some exclusions to the three month rule. These are:

  • the property must be occupied for at least six weeks before a vacancy can be claimed
  • if a change of ownership occurs during the three month 'free' period and the property remains vacant, the new owner is only entitled to the balance left of the three months
  • if a change of ownership occurs after the three month 'free' period and the property remains vacant, the new owner is not entitled to another three months
  • additional three month 'free' periods can only be granted then the property has been occupied for a continuous period of at least six weeks and then becomes vacant

There are some cases where the property will be exempt from rates even after the initial three month period has elapsed: These include:

  • industrial properties
  • where occupation is prohibited by law
  • where the property is a listed building

If you wish to apply for an exemption, you should contact the application based relief team as follows:

NDVR is is a complicated area, and you may wish to contact the Non-domestic Vacant Rating Team directly for more information. Contact details are as follows:

Land & Property Services
Non-domestic Vacant Rating Team,
Lincoln Building
27-45 Great Victoria Street
MALONE LOWER
Belfast
BT2 7SL

Legislation

You can use the links below to view the legislation relating to NDVR: