Northern Ireland Small Business Rate Relief Extended

UK New Legislation

Published April 1st, 2026

Detected March 11th, 2026

Summary

The Department of Finance in Northern Ireland has amended the Rates (Small Business Hereditament Relief) Regulations 2010. This amendment extends the small business rate relief scheme by substituting the end of the qualifying year from April 1, 2026, to April 1, 2027.

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What changed

The Rates (Small Business Hereditament Relief) (Amendment) Regulations (Northern Ireland) 2026 amend the definition of "qualifying year" within the existing 2010 regulations. Specifically, the regulations change the end date for the small business rate relief scheme from April 1, 2026, to April 1, 2027, effectively extending the relief period by one year.

Businesses in Northern Ireland that qualify for small business rate relief will continue to benefit from this scheme for an additional year. No specific action is required from businesses as the extension is automatic. The regulations came into operation on April 1, 2026, meaning the extended relief period begins on this date.

Source document (simplified)

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

Statutory Rules of Northern Ireland

2026 No. 45

Rates

The Rates (Small Business Hereditament Relief) (Amendment) Regulations (Northern Ireland) 2026

Made

9th March 2026

Coming into operation

1st April 2026

The Department of Finance(1) makes the following Regulations in exercise of the powers conferred by Article 31C of the Rates (Northern Ireland) Order 1977(2).

Citation and commencement

These Regulations may be cited as the Rates (Small Business Hereditament Relief) (Amendment) Regulations (Northern Ireland) 2026 and shall come into operation on 1st April 2026.

Definition of “qualifying year”

In the definition of “qualifying year” in regulation 2 of the Rates (Small Business Hereditament Relief) Regulations (Northern Ireland) 2010(3) for the words “1st April 2026” there shall be substituted the words “1st April 2027”.

Sealed with the Official Seal of the Department of Finance on 9th March 2026

(L.S.)

Andrew McAvoy

A senior officer of the Department of Finance

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations amend the definition of “qualifying year” in the Rates (Small Business Hereditament Relief) Regulations (Northern Ireland) 2010 to provide for an extension of the small business rate relief scheme until 31st March 2027.

(1) The reference to the Department of Finance was amended to the Department of Finance and Personnel by Article 39 of, and Schedule 2 to, the Rates (Amendment) (Northern Ireland) Order 2006 (2006 No.2954 (N.I.18)). The Department of Finance and Personnel was renamed the Department of Finance by section 1(4) of, and Schedule 1 to, the Departments Act (Northern Ireland) 2016 (c.5 (N.I.)

(2) S.I. 1977/2157 (N.I. 28); Article 31C was substituted by section 1 of the Rates (Amendment) Act (Northern Ireland) 2009 (c. 8 (N.I.)) and amended by section 7 of the Financial Provisions Act (Northern Ireland) 2014 (c.6 (N.I.))

(3) S.R. 2010 No.4 as amended by S.R.2012 No.106, S.R.2013 No.46, S.R.2014 No.68, S.R.2015 No 123, S.R.2016 No. 26, S.R.2017 No. 72, S.R.2018 No.61, S.R.2019 No. 44, S.R. 2020 No. 91, S.R. 2021 No. 111, S.R. 2022 No. 51, S.R. 2022 No. 295, S.R. 2024 No. 1 and S.R. 2025 No. 21