AQW 4643/22-27

Mr Andrew Muir
Alliance Party
North Down

Tabled Date: 13/10/2022
Answered On Date: 21/10/2022
Priority Written: No

Question:
To ask the Minister of Finance to detail the (i) number; and (ii) total revenue, of non-domestic rates receipts derived in 2021-22 from childcare premises categorised on the non-domestic rating system.

Answer:

(i)Rate assessments for non-domestic properties are predominantly based on the properties’ Net Annual Value. The Rating system does contain valuation classifications suggesting childcare as the likely property use. Also, this information is not gathered as part of the collection of rates. As a result, it is not possible to give a precise number of childcare premises in the non-domestic rating system.

(ii)Childcare premises were within the class of businesses eligible for the Rates Holiday in 2021/22 and therefore paid no rates for the 2021/22 rating year.

There may be properties occupied by childcare providers that have paid rates during 2021/22 which LPS is unaware of. LPS is still accepting applications for the Rate Holidays from business owners who feel they were entitled but did not receive it. Further information and a link to the online application is available at https://www.nibusinessinfo.co.uk/content/rates-holiday.