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NI Reval2026

Land & Property Services (LPS) is revaluing all non-domestic properties in Northern Ireland for business rates. This is known as NI Reval2026.

LPS will soon be inviting business ratepayers to complete a rent and lease questionnaire so that the most up to date rental information is collected. This will form a database of new rental values. Once complete, rateable values will be in line with property rental values as at 1 April 2024. Rate bills from 1 April 2026 will be based on these new values.

The last business rates revaluation occurred in 2023, based on October 2021 rental values. Regular revaluations rebalance business rates fairly across all sectors, considering changes in rental values, between revaluations.

If you want to find out more you can visit NI Reval2026: Frequently Asked Questions.

Contact the NI Reval2026 team

If you have a question or want to get in contact with the team, you can do so online.

Key Dates

  • 8 April 2024: Questionnaires begin issuing to businesses
  • 30 June 2024: Deadline for questionnaires to be completed
  • 1 April 2026: New rate bills issued based on April 2024 rental values

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