Consultation on Domestic and Non-Domestic rating measures to support budget sustainability by raising additional revenue

Closed 13 Feb 2024

Opened 7 Nov 2023

Results expected 22 Mar 2024


On 20 September the Secretary of State for Northern Ireland, Rt Hon Chris Heaton-Harris, wrote to Permanent Secretaries of Northern Ireland departments directing them to launch public consultations on measures to support budget sustainability by raising additional revenue.

The Department of Finance is now seeking views on the following revenue raising measures identified by the Secretary of State.

Domestic rating

The removal of domestic rating support schemes including:

  • The early payment discount.
  • The maximum capital value cap.
  • The landlords’ allowance.

Non-domestic rating

The removal of non-domestic rating support schemes including:

  • Non-domestic vacant property relief.
  • Industrial derating.
  • Freight transport relief.
  • Exemption for student halls of residence.

Why your views matter

Your voice matters, and your perspective is invaluable in designing a financially sustainable, inclusive, and prosperous society.

It is really important to have your say in how public services are shaped. The decisions made today will have far-reaching consequences for generations to come.

What happens next

On the completion of the exercise, the Department will provide a report to the Secretary of State.


  • All stakeholders
  • Citizens
  • Business
  • Voluntary and Community Sector
  • Homeowners


  • Consultation
  • Policy Development
  • Communications
  • Finance
  • Budget
  • Public Spending
  • NI