NI Reval2026
Land & Property Services (LPS) is revaluing all non-domestic properties in Northern Ireland for business rates. This is known as NI Reval2026.
On Thursday 29 January 2026, the Finance Minister John O'Dowd announced a pause of the Reval 2026 process. This page will be updated when the next steps are confirmed.
Draft list now published
The draft schedule of values for over 75,000 non-domestic (business / commercial) properties in Northern Ireland has now been published.
What is NI Reval2026?
At revaluation, LPS adjusts the rateable value of business properties to reflect changes in the property market..
The last revaluation of non-domestic properties in Northern Ireland was in 2023 and was based on October 2021 rental values. Once NI Reval2026 is complete, the rateable values will be in line with property rental values as at 1 April 2024. These values will be used to calculate rate bills from 1 April 2026.
Key dates
- 8 April 2024: Questionnaires were issued to businesses
- 30 June 2024: Deadline for questionnaires to be completed
- March/ April 2025: Questionnaires re-issued to a cohort of businesses
- 22 January 2026: Draft schedule of values published
- 1 April 2026: New rates bills issued based on April 2024 rental values