AQW 39076/22-27

Miss Nuala McAllister
Alliance Party
North Belfast

Tabled Date: 26/01/2026
Answered On Date: 19/02/2026
Priority Written: No

Question:
To ask the Minister of Finance for his assessment of whether individual inspections ought to take place at new businesses, particularly in the hospitality sector, as part of the revised Net Annual Value assessment.

Answer:

Land & Property Services (LPS) determines Net Annual Values in accordance with the statutory framework set out in the Rates (Northern Ireland) Order 1977. As part of this process, LPS may carry out an inspection of a property where this is necessary to establish the physical characteristics and use of the hereditament.

In general, new properties will be inspected as part of the standard process to ensure that the Net Annual Value accurately reflects the property as it exists on the ground.

For businesses, including those in the hospitality sector, an inspection may also take place where there have been physical alterations, changes in layout or use, or where additional information is required to complete the valuation.