Business rates in Northern Ireland

Taxation in the United Kingdom

UK Government Departments HM Treasury HM Revenue and Customs
UK Government VAT Income tax PAYE National Insurance Health and Social Care Levy (proposal abolished) Corporation tax Capital gains tax Motoring taxes Inheritance tax Stamp Duty Stamp Duty Reserve Tax Stamp Duty Land Tax Annual Tax on Enveloped Dwellings Insurance Premium Tax Air Passenger Duty Petroleum Revenue Tax Aggregates Levy Various alcohol- and gambling-related duties Bingo Duty Climate Change Levy Landfill tax Machine Games Duty Tobacco Duty Vehicle Excise Duty Energy Profits Levy
Scottish Government Revenue Scotland Scottish income tax Land and Buildings Transaction Tax Scottish Landfill Tax Air Departure Tax
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Local Government Council Tax Business rates England Council Tax Business rates Scotland Council Tax Business rates Visitor Levy Wales Council Tax Business rates Northern Ireland Domestic rates Business rates

Business rates in Northern Ireland are a tax on non-domestic property including offices, factories and shops.

In the 2020-2021 fiscal year, no rates were collected due to the COVID-19 pandemic.

All properties are to be revalued by 2023. The Non-domestic Rates Valuations (Coronavirus) Act (Northern Ireland) 2022 provided a discount in rates.