Consultation on Non-domestic and Domestic rating measures to support budget sustainability by raising additional revenue

Consultation opened on 07 November 2023. Closing date 13 February 2024.


On 20 September 2023, the Secretary of State for Northern Ireland wrote to Permanent Secretaries of NICS departments directing that they launch public consultations on specific measures to support budget sustainability by raising additional revenue.


Consultation description

The Department of Finance has launched a 14-week consultation on the revenue raising potential associated with the removal of rating measures.

The Department is seeking views from those who may be directly affected and from the wider body of ratepayers. There were seven proposals for changes to rating measures identified by the Secretary of State:

Domestic sector: Early Payment Discount, Landlords Allowance, Maximum Capital Value cap.

Non-domestic sector: Non-domestic Vacant Rate relief, Industrial Derating, Freight Transport relief, Halls of Residence exemption.

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