Skip to main content
N I Direct government services

Main navigation

  • Home
  • News
  • Contacts
  • Help
  • Twitter
  • Facebook
  • YouTube
  • RSS

Breadcrumb

  1. Home
  2. Property and housing
  3. A guide to rates
  4. Your rate bill
Colour banner for pages about paying rates on your home
Banner on a guide to rates pages

Rating of empty homes

Property rates apply to all domestic properties with a rateable capital value of £20,000 or more, including empty properties. The amount due is the same as if the property is lived in. Automatic exclusions and successful applications receive 100 per cent relief.

Identifying an empty property

For rates assessment, an empty property is:

  • empty as no-one is living there
  • unfurnished
  • not used for storage

 The owner is responsible for paying rates on an empty property. Four per cent early payment discount is applied to empty property rates.

Change of circumstances

It is important that you tell Land & Property Services (LPS) about any change in circumstances at the empty property, for example the property is sold or becomes occupied. To tell LPS about changes, go to:

  • Create or update a rate account 

Review the property valuation

Your property’s rateable value could be affected by certain structural repairs or rebuilding work. If the property was demolished or you’re doing major structural work, you need to ask LPS to review the property valuation. 

To read more information about getting a property valuation for rates, go to:

  • Valuation of domestic properties for rates

Rental properties

Rates apply on empty rental properties.

  • Rating on rental properties

Rating exclusions on empty homes

Rate exclusions are available  on certain empty homes. For most exclusions, the owner needs to apply and give LPS supporting evidence. When an empty home is excluded from rates, the owner gets 100 per cent rate relief.

The rating exclusion categories are:

  • the empty home cannot be legally occupied by you or anyone else
  • the empty home cannot be occupied by you or anyone else due to the actions of a public body
  • the empty home is a listed building
  • the empty home is an historic monument
  • the empty home is in the possession of the personal representative of a deceased person
  • there is a bankruptcy order against the owner
  • the owner is a trustee under a deed of arrangement
  • the owner is a company in administration
  • the owner of a property is a liquidator
  • the owner is the Foyle, Carlingford and Irish Lights Commission
  • the owner is in care (nursing home, residential care or hospital)
  • the owner is in detention
  • the owner made a successful application to the Housing Executive under the Special Purchase of an Evacuated Dwelling (SPED) scheme
  • the home is empty due to flooding​

Rating exclusions on flooded homes

There is a Rating of Empty Homes exclusion for homes affected by flooding. You can apply for an exclusion from rates if:

  • you qualified for compensation from the local council because your home flooded after heavy rain or a tidal surge
  • no-one has continuously lived in your property for at least four weeks
  • your property was your main home before the flooding

You could get this exclusion from rates for up to six months. Your property could be eligible even if the flooding hasn't reduced the property's rateable value.

Applying for rating exclusion

If the property is empty for rating purposes, the owner can apply for an exclusion.

To apply, you must use an 'Exclusion from Rating of Empty Homes' form and provide evidence about your property or you.  LPS might need to inspect your property. 

You can edit the form. This allows you to type onscreen and print, or download the form and complete it.

  • Application for Exclusion from Rating of Empty Homes

You can also ask LPS for a form. 

  • telephone: 0300 200 7801 
  • text relay: 18001 0300 200 7801
  • email: applicationbased.raterelief@finance-ni.gov.uk
  • contact the Rating Exclusion Team online
  • by writing to LPS

Land & Property Services
Rating of Empty Homes Exclusions
Lanyon Plaza
7 Lanyon Place
Town Parks
Belfast
BT1 3LP

Waiting for a decision about your application

To avoid debt recovery action, you should continue paying rates while LPS processes your application for rating exclusion.

Automatic exclusions

Properties that are automatically excluded from rating of empty homes don't receive a rates bill. Land & Property Services (LPS) will issue a zero balance statement.

These exclusions are:

  • the property's capital value is under £20,000
  • the owner is the first developer or builder of a newly built home that has never been occupied since it was first entered on the capital value list

Twelve-month developer exclusion

This exclusion is only available to a developer of a new home who is also the first owner of the new building.

A developer exclusion from rating on a property lasts for twelve months from the date their property was first shown on the valuation list if on or after 1 April 2012. 

A developer can be:

  • someone who builds their own home
  • a builder or contractor

Buying a new house

 If you  buy  a new property from a developer, you are not entitled to the developer exclusion. You must tell Land & Property Services if you receive the exclusion.  This avoids LPS sending you a backdated rates bill.

Buying an unfinished house

If you buy an unfinished property, you aren't  entitled to the developer exclusion. You don’t qualify as  the first owner and developer.

Refurbishing an existing house

If you refurbish an existing property, you aren't entitled to the developer exclusion. You don’t qualify as the first owner and developer.

How long a rating exclusion lasts

If your application for an exclusion  is successful, Land & Property Services (LPS) will review your entitlement every six or twelve months.

The exclusion due to flooding caused by heavy rain or tidal surge lasts for up to six months. This exclusion ends if you occupy or sell the property.

A developer exclusion is for twelve months. You will be responsible for paying rates on the property after twelve months.

If you sell or rent the property within the twelve months, you no longer qualify for developer exclusion and must tell LPS.

  • Land & Property Services

More useful links

  • Valuation of domestic properties for rates
  • How rates bills are calculated
  • Occupying and leaving a property
  • Help paying your rates
Share this page Share on Facebook (external link opens in a new window / tab) Share on Twitter (external link opens in a new window / tab) Share by email (external link opens in a new window / tab)

Your rate bill

  • Complaining to Land & Property Services
  • Domestic rate poundages
  • Getting a rates refund
  • How rate bills are calculated
  • Introducing your rate bill
  • Make changes online to a landlord rate account
  • Make changes to your rate account
  • Occupying and leaving a property
  • Properties you pay rates on
  • Rating of empty homes
  • Request a copy of your rate bill
  • Sign up for rates
  • What happens if you can't pay your rates
  • What happens if you don't pay your rates
  • What rates pay for
  • When a ratepayer has died
  • When you think your rates bill is too high

Translation help

How to translate this page

Help improve this page - send your feedback

What do you want to do?
Report a problem
Which problem did you find on this page? (Tick all that apply)

Messages

You will not receive a reply. We will consider your feedback to help improve the site.

Don't include any personal or financial information, for example National Insurance, credit card numbers, or phone numbers.

What is your question about?

What to do next

Comments or queries about angling can be emailed to anglingcorrespondence@daera-ni.gov.uk 

If you have a comment or query about benefits, you will need to contact the government department or agency which handles that benefit.  Contacts for common benefits are listed below.

Carer's Allowance

Call 0800 587 0912
Email 
dcs.incomingpostteamdhc2@nissa.gsi.gov.uk

Discretionary support / Short-term benefit advance

Call 0800 587 2750 
Email 
customerservice.unit@communities-ni.gov.uk

Disability Living Allowance

Call 0800 587 0912 
Email dcs.incomingpostteamdhc2@nissa.gsi.gov.uk

Employment and Support Allowance

Call 0800 587 1377

Jobseeker’s Allowance

Contact your local Jobs & Benefits office

Personal Independence Payment

Call 0800 587 0932

If your query is about another benefit, select ‘Other’ from the drop-down menu above.

Comments or queries about the Blue Badge scheme can be emailed to bluebadges@infrastructure-ni.gov.uk or you can also call 0300 200 7818.

For queries or advice about careers, contact the Careers Service.

For queries or advice about Child Maintenance, contact the Child Maintenance Service.

For queries or advice about claiming compensation due to a road problem, contact DFI Roads claim unit.

If you can’t find the information you’re looking for in the Coronavirus (COVID-19) section, then for queries about:

  • Restrictions or regulations — contact the Department of Health
  • Travel advice (including self-isolation) — contact the Department of Health
  • Coronavirus (COVID-19) vaccinations — contact the Department of Health or Public Health Agency

If your query is about another topic, select ‘Other’ from the drop-down menu above.

For queries about your identity check, email nida@nidirect.gov.uk and for queries about your certificate, email covidcertni@hscni.net.

For queries or advice about criminal record checks, email ani@accessni.gov.uk

Application and payment queries can be emailed to ema_ni@slc.co.uk

For queries or advice about employment rights, contact the Labour Relations Agency.

For queries or advice about birth, death, marriage and civil partnership certificates and research, contact the General Register Office Northern Ireland (GRONI) by email gro_nisra@finance-ni.gov.uk

For queries about the High Street Spend Local Scheme,  email HSSS.mail@economy-ni.gov.uk.

For queries about:

  • Car tax, vehicle registration and SORN
    contact the Driver and Vehicle Licensing Agency (DVLA), Swansea
     
  • Driver licensing and tests, MOT and vehicle testing
    contact the Driver & Vehicle Agency (DVA), Northern Ireland

If your query is about another topic, select ‘Other’ from the drop-down menu above.

For queries about your identity check, email nida@nidirect.gov.uk.

 

For queries or advice about passports, contact HM Passport Office.

For queries or advice about Penalty Charge Notices (PCNs), including parking tickets and bus lane PCNs, email dcu@infrastructure-ni.gov.uk

For queries or advice about pensions, contact the Northern Ireland Pension Centre.

If you wish to report a problem with a road or street you can do so online in this section.

If you wish to check on a problem or fault you have already reported, contact DfI Roads.

For queries or advice about historical, social or cultural records relating to Northern Ireland, use the Public Record Office of Northern Ireland (PRONI) enquiry service.

For queries or advice about rates, email LPSCustomerTeam@lpsni.gov.uk

For queries or advice about  60+ and Senior Citizen SmartPasses (which can be used to get concessionary travel on public transport), contact Smartpass - Translink.

If you have a question about a government service or policy, you should contact the relevant government organisation directly.  We don't have access to information about you.

Related sites

  • gov.uk
  • nibusinessinfo.co.uk

Links to supporting information

  • Accessibility statement
  • Crown copyright
  • Terms and conditions
  • Privacy
  • Cookies
  • Twitter
  • Facebook
  • YouTube
  • RSS