The Department of Finance has made the Rates (Exemption for Automatic Telling Machines in Rural Areas) Order (Northern Ireland) 2026 (SR 2026/22). The instrument specifies 1 April 2027 as the later date for the rural ATM exemption provided under Article 42 of the Rates (Northern Ireland) Order 1977. It comes into operation on the day after it is affirmed by resolution of the Northern Ireland Assembly.
Because this statutory rule is subject to the affirmative resolution procedure, it has been made and laid but cannot commence until the Assembly approves a motion brought by the Finance Minister. Once affirmed, the Order is reprinted with the Assembly approval date and takes effect on the day specified in its text. (niassembly.gov.uk)
Articles 42(1F) and 42(1G) of the 1977 Order provide that any automatic telling machine situated in a rural area during a “relevant year” shall be distinguished in the Net Annual Value (NAV) list as wholly exempt from rates, up to a cut‑off date set by an Order of the Department. The 2026 Order sets that cut‑off at 1 April 2027.
In practice, this means the exemption will continue to apply for the rating year ending 31 March 2027 (the 2026/27 year) for separately assessed ATMs in qualifying rural areas. Rate demands for those specific entries remain nil while the exemption applies, subject to Assembly approval of the Order.
The 2026 Order revokes the Rates (Exemption for Automatic Telling Machines in Rural Areas) Order (Northern Ireland) 2025, which had specified 1 April 2026. The 2025 instrument was considered under affirmative procedure: the Finance Committee recommended affirmation on 26 February 2025 and the Assembly scheduled the approval motion for 10 March 2025. (niassembly.gov.uk)
Land & Property Services (LPS) maintains the non‑domestic Valuation (NAV) List used to calculate business rates. Where an ATM entry is “distinguished as wholly exempt”, no rates are payable on that entry while the exemption is in force. LPS guidance confirms the NAV List is the statutory basis for non‑domestic rating in Northern Ireland. (finance-ni.gov.uk)
The timing intersects with NI Reval2026, the current revaluation programme for non‑domestic properties. Although the Finance Minister announced a pause to Reval2026 on 29 January 2026, the ATM relief operates by exempting qualifying entries from liability rather than altering their valuation, so the extension maintains zero charge for eligible rural ATM entries through 2026/27 once affirmed. (finance-ni.gov.uk)
For operators and host businesses, the practical check remains the same: the ATM must appear as a separate non‑domestic entry in the NAV List and be located in a rural area for the year in question. LPS provides search tools and guidance on the valuation list and can advise on specific cases. (finance-ni.gov.uk)
Next steps: watch for the Assembly motion to affirm SR 2026/22. Under the affirmative procedure, commencement follows the day after approval; until then, the Order is laid but not in force. Professionals tracking compliance should record the approval date once published in the final printed version. (niassembly.gov.uk)