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Farrell & Farrell

UK: Reval 2026- Revaluation of Business Rates

The Department of Finance is undergoing an exercise, called Reval 2026, which will revalue non-domestic rates that will help to inform rate bills from April 2026. Businesses throughout Northern Ireland should have received a Reval 2026 letter inviting them to submit rental and other market evidence to Land & Property Services (LPS). The information gathered from businesses through the rent and lease questionnaire as part of the Reval 2026 exercise will contribute to the creation of a new non-domestic valuation list which will be used for the calculation of business rates from April 2026.



Businesses in Northern Ireland are urged to complete and return the rent and lease questionnaire as soon as they can. Businesses will have received an online code in the post or via email to enable them to submit their information online. The deadline for completing the questionnaire has been extended until Saturday 31 August 2024.



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