How business rates valuations are calculated



Your annual business rate bill is calculated and collected by Land & Property Services.

Non-domestic property in Northern Ireland is assessed on the basis of its rental value known as the Net Annual Value (NAV). The NAV of your business property will determine the amount of rates you will have to pay. Please note that your rateable value (NAV) is not your rate bill.

This guide explains valuation of a new property, valuing alterations to existing properties, specialist schemes that apply to some non-domestic properties and how to appeal your valuation if you think it may be incorrect.

To fully understand your business rates see business rates: the basics.

If you have a query regarding your business rates you should contact Land & Property Services.

Please note: LPS Customer Information Centres will be closed until further notice. All Ordnance Survey services are available online or you can email queries to Helplines for rating and valuation, housing benefit, rates relief and land registration are open.

Further information on service updates, helpline numbers and reaching LPS by email are available on the LPS website.