About the Review of Rating Policy
The Review of Rating Policy was commissioned in May 2000 by the then Northern Ireland Executive in recognition of the widely held view that the current rating system was unfair and outdated. This view was confirmed during the first public consultation exercise on rating policy that was launched on 27 May 2002 and which sought views on a wide range of options for reforming both the domestic and non-domestic sectors.
Since then a number of changes have been announced and implemented. These changes include:
- the introduction of vacant property rating in the non-domestic sector in April 2004; and
- the phasing out of industrial derating from April 2005.
- Read more about Industrial Derating and Vacant Property Rating for the Non-Domestic sector.
Following a public consultation exercise in 2004, the Government has also announced fundamental changes to the domestic sector including:
- The adoption of a discrete capital value system from April 2007;
- the introduction of a new rate relief scheme to assist those on low incomes;
- a standard 25% rate reduction for people with a disability whose property has been modified;
- transitional arrangements over a three year period for those facing large increases as a result of the change to capital values;
- regular revaluations of domestic property;
- the creation of a new independent valuation tribunal;
- the provision of a number of legislative powers that would allow a minimum or maximum payment to be introduced as well as the rating of vacant domestic property and a deferment scheme for pensioners.
- Read more about the Reform of the Domestic Rating System
In addition, the Government has published further proposals relating to the non-domestic sector. These proposals include:
- the introduction of a Farm Diversification Relief scheme;
- relief for Stud Farms;
- exemption from rates of automatic telling machines (ATMs) in rural areas;
- the provision of relief for quarry operators who undertake environmental improvement works;
- the extension of the current rate exemption to full time ministers and clergymen;
- Read more about the further proposals relating to the Non Domestic Sector
