Business Growth Accelerator / Non-Domestic Vacant Rating Liability

In November 2025, the Finance Minister updated the Assembly on the Strategic Review of the Rating Supports and set out the next steps for reform.

Four policy reviews have been completed under that process, with all remaining supports to be reviewed by 2027–28. Priority areas are being taken forward sooner.

The Minister’s focus is to:

• deliver progressive reform;
• increase revenue sustainably; and
• incentivise behaviours that grow the tax base.

Two priority policy areas for consultation identified during the 2025/26 Strategic Reviews were:

• the introduction of a Business Growth Accelerator; and
• increased Non-Domestic Vacant Rating liability.

Building on Existing Measures

These proposals build on existing interventions, particularly the Back in Business scheme, which incentivises occupation of long-term vacant premises through reduced rates in early years.

The Business Growth Accelerator extends this approach by supporting investment in existing occupied properties, while vacant rating reforms aim to increase re-use of empty space.

Together, these measures are designed to:

• promote better use of commercial property;
• support business activity; and
• expand the non-domestic tax base.