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Rating of Empty Homes

Empty property rates are payable on all domestic properties with a rateable capital value of £20,000 or more. The amount due will be the same as when the property is occupied (generally ignoring any reliefs awarded when occupied).

What is an empty property?

For rating purposes, an empty property is one that is unoccupied, unfurnished and not used for storage. Liability for empty property rates will fall to the person entitled to possession of the property. This is normally the owner.

Please note that the four per cent early payment discount is not applied to empty property rates.  

Exclusions

Where the property is considered as empty for rating purposes, there are a number of automatic and application based exclusions that apply. Automatic exclusions and successful applications will be granted 100 per cent relief.

You can find out more about rating of empty homes exclusions at the following link:

Change of circumstances

It is important that you inform Land & Property Services (LPS) of any change in circumstances relating to the empty property, for example when the property is sold or becomes occupied again.

If there is a change in relation to the condition of your property which may affect the capital value of the property, for example the property has been demolished or is undergoing significant refurbishment, you need to contact LPS Valuation to have the property valuation reviewed.

You can use the link below to find the capital value of any domestic property in Northern Ireland. You can also use this link to make an online submission to have your property revalued if it has been altered. To use the online submission, you should input your property details on the first page and click on the search button. This will then bring up the address, size, valuation etc. When you are satisfied that this is the correct property, you can then click on the submit query button and follow the instructions on the subsequent pages:

You can also complete and return the valuation application form. This is a writeable document, which means that you can complete on screen, print and send to LPS. Alternatively, you can save the document to your desktop, complete the form and send as an attachment to your nearest LPS Valuation office:

You can also get a copy by contacting LPS on:

  • phone: 0300 200 7801
  • text relay: 18001 0300 200 7801

Rental properties

Rates will also be payable on empty rental properties. For more information, please use the following link:

More useful links