The Minister at the Department of Finance (DoF), John O’Dowd, today issued an update on the Department’s review of rating policy in Northern Ireland, announcing that “work now needs to be undertaken to move the Non-Domestic Vacant Rate (NDVR) from 50% to 75% and then to 100%” in order to support the NI Executive’s goals on housing, regeneration and preventing dilapidation.
RSUA engagement
This announcement aligns with a key point made in RSUA’s September 2025 response to DoF’s survey on its strategic review of the NDVR, where we stressed that the overall level of rating liability for vacant commercial units should be increased to at least 100%.
Our reasoning was that the current 50% rating liability for vacant commercial properties creates an unfair advantage for owners who leave buildings empty, while those actively occupying premises pay full rates.
Raising the liability to at least 100% could address this imbalance by incentivising the use of vacant properties and discouraging speculative holding or long-term neglect.
Further information
RSUA’s full response to DoF’s recent review of rates can be accessed here.
If you have any questions or comments about this development, please contact Curtis Large, RSUA Policy and Public Affairs Officer, at curtis@rsua.org.uk
