Rating of Empty Homes - rental properties
Rates are now payable on all empty domestic properties regardless of whether or not they are in the rental sector. Find out how this affects you if you are responsible for rates on a rental property.
How are rental properties affected?
At present, there are two different types of rate accounts available to landlords of rental properties:
- where you can receive a 7.5 per cent allowance on your rates (Article 20 account)
- where you can claim a 12.5 per cent allowance on your rates (Article 21 account)
With the introduction of the rating of empty homes, landlords who currently have an Article 20 account and receive a 7.5 per cent allowance, will have to pay full rates when the property is empty and no allowance will be awarded for that period. Previously they could claim an allowance for when the property was empty.
It will have very little impact upon landlords who already have an Article 21 account and receive a 12.5 per cent allowance. These landlords have already accepted responsibility to pay rates on their properties whether they are occupied or empty.
Further information on landlords rating accounts and the impact of the rating of empty homes on rental properties including exclusions that may apply is available below:
If you require further information you can contact the LPS Central Landlords Team:
- email: email@example.com
- phone: 0300 200 7801
- textphone: 1800 1101
Rating of empty homes – moving accounts
Any applications to move to an Article 21 account within the 2013-2014 rating year must be received by last working day of September 2013.
Some exclusions apply to the Rating of Empty Homes. You can find out more about exclusions through the following link:
More useful links
- Expenses and allowances on income from property (money, tax and benefits section)
- The cost of contacting 08 and 03 telephone numbers (contacts section)
- Landlords' Association of Northern Ireland - LANI website
- Rental Properties for businesses (nibusinessinfo website)