Taxation in the United Kingdom |
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Business rates in Northern Ireland are a tax on non-domestic property including offices, factories and shops. [1]
In the 2020-2021 fiscal year, no rates were collected due to the COVID-19 pandemic. [2] [3]
All properties are to be revalued by 2023. [4] The Non-domestic Rates Valuations (Coronavirus) Act (Northern Ireland) 2022 provided a discount in rates. [5]