Latest developments in rating policy

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 will close on 23 September 2026. A link to the consultation document is provided below:

• Business Growth Accelerator and Non-Domestic Vacant Rating (NDVR) Consultation

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.

Further details of the Minister’s statement are available below:

• Minister of Finance Oral Ministerial Statement – Consultation on the Business Growth Accelerator and Vacant Rating Reform

More useful links

• Previous policy developments (up to 2025)