Latest developments in rating policy
This page provides details of the latest policy developments on the Northern Ireland Rating System. It was last updated in August 2026.
Business Growth Accelerator and Non-Domestic Vacant Rating (NDVR) Consultation
A consultation was launched on 1 July 2026 and is seeking views on the options set out in the consultation document. Responses will help inform policy proposals on introducing a Business Growth Accelerator and increasing Non-Domestic Vacant Rating liability. The consultation closed on 23 September 2026. A link to the consultation document is provided below:
Finance Minister Oral Statement – Rating Policy Update on Strategic Review – Business Growth Accelerator and Non-Domestic Vacant Rating (NDVR)
On 29 June 2026, the Finance Minister advised the Assembly that the Department would launch a public consultation on two non-domestic rating measures:
- a Business Growth Accelerator to provide temporary, targeted relief for businesses taking practical steps to expand; and
- Non-Domestic Vacant Rating, including how any increases in liability should be introduced.
The consultation seeking views on the introduction of a Business Growth Accelerator scheme and proposals to increase Non-Domestic Vacant Rating (NDVR) liability closed on 23 September 2026.
Further details of the Minister’s statement are available below: