The Department of Finance has extended the Small Business Rate Relief scheme in Northern Ireland by one year. The change is set out in the Rates (Small Business Hereditament Relief) (Amendment) Regulations (Northern Ireland) 2026, S.R. 2026 No. 45, made on 9 March 2026 and commencing on 1 April 2026.
The amendment is narrowly drawn. It substitutes a single date in regulation 2 of the 2010 Regulations, moving the definition of “qualifying year” from a financial year ending before 1 April 2026 to one ending before 1 April 2027. In practical terms, this keeps the scheme in place for the 2026–27 rating year.
The legal basis remains Article 31C of the Rates (Northern Ireland) Order 1977. The instrument was sealed under the Official Seal of the Department of Finance on 9 March 2026 by a senior officer, Andrew McAvoy. No other provisions of the 2010 Regulations are altered.
For ratepayers, the effect is continuity. Eligible small business hereditaments will continue to receive relief under the existing rules through to 31 March 2027. The amendment does not introduce new eligibility criteria or change the level of relief; it extends the operating window of the existing scheme by one year.
Billing will proceed on the current framework from 1 April 2026. Entitlement in 2026–27 will still depend on the property’s status and use as defined in the 2010 Regulations and on up‑to‑date information held by Land & Property Services. Where occupation or property details have changed, awards may adjust accordingly under the standing rules.
This approach is consistent with recent practice. The Small Business Hereditament Relief Regulations have been renewed repeatedly since 2010, most recently by S.R. 2025 No. 21, which carried the scheme to 31 March 2026. The 2026 instrument simply shifts the qualifying-year date forward by twelve months.
Finance teams can plan on the basis that relief continues for 2026–27 without additional administrative steps created by this regulation. As ever, organisations should ensure property records are current and reflect any mergers, splits or changes of use that could affect eligibility under the 2010 Regulations.
In summary, this is a maintenance measure rather than a policy redesign. The Department of Finance has kept the Small Business Rate Relief scheme live for another year to support qualifying hereditaments, with commencement aligned to the new rating year beginning 1 April 2026.