Land & Property Services (LPS) is responsible for the billing and collection of rates in Northern Ireland. 

Rates are a property tax used to fund services at both local (your council) and regional (NI Assembly) levels.

Business rates are a rate for all non domestic properties, such as offices, factories and shops, with bills based on the rateable value of your property as at 1 April 2018. If you use a building or part of a building for business, you will probably have to pay business rates.

To find out who pays business rates, how business rates are calculated, what you should do if you occupy, leave or vacate a property and how you can pay your business rates, please use the links below:

Paying your business rates - nibusinessinfo 
Help available for business rates - nibusinessinfo 
Changing your premises and business rates - nibusinessinfo 

COVID-19: Emergency rates package for businesses - nibusinessinfo 

A rates calculator is available at Rates calculator | Department of Finance