Occupied Properties Exempt From Business Rating

Some occupied properties can be exempt from paying business rates. This is determined by their type and use.

Properties not on the valuation list will not be charged for business rates. This is regardless of whether or not they are being used.

Types of exemptions

The most common exemptions from rating are:

• Agricultural land and buildings;
• Fish farms;
• Places of public religious worship;
• Sewers and property of drainage properties;
• Public parks;
• Non-domestic buildings for use by those with disabilities;
• Non-domestic buildings or parts of non-domestic buildings, which cater for the needs of people with learning disabilities.

How can I claim the exemption?

If you believe that your property should be exempt from rating you will need to contact the Valuation Office Agency for a reassessment.

You can contact the VOA online. If you are unable to use the online service you can also call the VOA on 03000 501501.

Please note that this telephone number is for the Valuation Office Agency and therefore deals with valuation enquiries.

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