Rates allowance deadline for landlords fast approaching

Date published: 12 September 2017

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Time is running out for landlords who want to benefit from an available allowance on their rate bills.

Graphic image to remind landlords to pay rate bills in full by 29 September in order to receive a discount

Land & Property Services (LPS) is reminding landlords who have an Article 20 or Article 21 account that their bills should be paid in full by 29 September 2017 in order to receive the respective reduction on their bill.

If you are responsible for the rates on one or more rental properties, which are occupied by tenants, you may be entitled to an allowance of 10%, which is paid by way of a discount of your rate bill.

The discount is only awarded when an Article 20 or 21 landlord pays in full by the date due on their landlord rate bill. This allowance does not include their residential address, second homes or personal holiday homes.  For properties where the tenant is currently liable for the rates, the landlord can sign up to a formal agreement with the Department under Article 21 of the rating legislation, for them to pay the rates on the property.

Landlords are advised to allow a minimum of five working days for any payment to reach LPS and 10 working days for any payment made via the Post Office. If LPS does not receive full payment by 29 September 2017 the allowance will not be awarded.

LPS is actively pursuing landlords with arrears of rates. LPS is willing to assist any landlord in arrears by agreeing mutually acceptable payment arrangements that could allow a discount to be awarded for current year rates.

Landlords having difficulty paying their rate bill should contact LPS as soon as possible by telephoning 0300 200 7801. It may be possible to discuss alternative payment arrangements to avoid LPS taking legal debt recovery action.

For more information on the different types of landlord accounts available, including signing up to Article 21 accounts, visit the nibusiness info website or the nidirect website. Alternatively you can contact the LPS helpline on 0300 200 7801.

Notes to editors: 

  1. Liability for rates on a rental property is determined by the Capital Value for Domestic Properties or Net Annual Value for Non-Domestic Properties.
    • Article 20 accounts – From 1st April 2015, where a rented domestic property has an assessed capital value of £150,000 or less it is the landlord that is liable for the rates.
    • For properties with a higher value (above £150,000) the tenant will be liable for rates unless the landlord has signed up to a formal agreement with the Department to pay rates on the property, in which case Article 21 applies.
  2. From 1st April 2015, the amount of allowance given to landlords is standardised at 10% for both Article 20 and Article 21 types of rate accounts. This level of allowance will apply across the board to all landlords.
  3. More detailed information about landlord status can be found on the nidirect website or on the nibusinessinfo website.
  4. Follow us on twitter @dptfinance and like the Facebook page.
  5. Media enquiries should be addressed to the Department of Finance Press Office on Tel: 028 9081 6724 or Tel: 028 9081 6895. Out of Office hours please contact the Duty Press Officer via pager number 07699 715 440 and your call will be returned.

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