To ask the Minister of Finance whether she is considering any review of rates relief for businesses that are registered as charities, but would not qualify for small business rates relief.

I would draw the member’s attention to my Oral Ministerial Statement of Monday 9 December (Rating Policy – Strategic Roadmap):

https://www.finance-ni.gov.uk/publications/minister-finance-oral-statement-rating-policy-strategic-roadmap

In addition, under current rating legislation where a property is occupied by a charity, and is valued as being used for the objectives and purposes of that charity, then it will receive charitable exemption. Where this does not apply the occupier may be eligible for small business rate relief provided it falls below the NAV threshold and meets criteria for the scheme.