Review of Northern Ireland’s business rates system

CTG has responded to the Northern Ireland Executive’s review of its non-domestic rating system supporting the detailed responses submitted by members operating in the region including Cancer Research UK and the Charity Retail Association.

The Charity Tax Forum stated that charity rates relief was vitally important to charity shops and it should continue to be maintained. CTG members operating in Northern Ireland would therefore welcome reassurances in the consultation response that charity relief will be protected.

In the Northern Ireland Assembly, on 25 January 2016, the Minister of Finance and Personnel was asked for his assessment of the impact of the proposed changes to rate payments for large charities. He said that he had “no plans or proposals to change the rating of large charities” but acknowledged the wide ranging review that would help “to decide what changes are needed to the non-domestic rating system to make it fit for purpose” although he said that asking stakeholders in all sectors to produce evidence to justify their existing support provision, is not the same thing as signalling an intention to change policy in any particular area”.

He recognised that there were some potential winners and losers in any reform but said he remained “focused on ensuring that we have a system that is fair” and “that we do not have a situation in which some benefit over and above others”.