Landlords

The administration of landlord and agent accounts was centralised in April 2006. This change was introduced due to recommendations produced in an independent review of the relevant articles (20 & 21) of the Rates (NI) Order carried out in 2005/2006.

This page sets out the key facts about landlord and agent accounts and provides information about the differences in the accounts and the requirements for each.

Why was the administration centralised?
The administration of landlord / agent accounts was centralised on the recommendations of an independent review body. Centralisation ensures fair and consistent treatment for landlords across Northern Ireland.

Who can apply for landlord or agent status?

Landlord and agent status is available to all landlords in Northern Ireland who own, and have accepted, rates liability for property/properties whether domestic or non-domestic. This does not include a landlord /agent's residential address, second homes or personal holiday homes.

If you wish to apply for landlord status or you need to add a property to an existing schedule you can download the form (opens in new window) PDF 20 KB for adding a property. Print this, complete it and return it with the full current tenancy agreement to the Centralised Landlord Team. Alternatively you can contact the team directly and request a form for completion and return as above.

If you wish to apply for agent status you can download the Agreement form (opens in new window) PDF 28 KB which can be printed, completed and return to our Centralised Landlord Team. Or you can contact the team and request an agreement form for completion and return as above. The agreement must be witnessed by someone over the age of 18.

These accounts cannot be paid by Direct Debit.

What is landlord status?
Landlord status is available to any domestic rented property with a capital value of less than £150,000, or a non-domestic property with a Net Annual Valuation of less than £1,590.

The benefits of landlord status are:

7.5% allowance on the total amount due if the bill is paid in full by 30^th September in that year.
If your property becomes vacant and we are notified within 10 working days of the start of this period, you may receive exemption from payment for this period if the property is untenanted and devoid of furniture. You can download the Vacancy Application (opens in new window) PDF 20 KB which can be printed, completed and return to the Centralised Landlord Team.
The deadline for payment of a landlord account is 30^th September each year. We must receive payment on or before this date.
If payment is not received by this date, an allowance will not be granted.
If a property is added to a landlord's schedule after 30^th September each year, we must receive payment within one month from the date of the revised bill in order for you to receive an allowance.
The landlord’s residential address and any personal holiday homes/second homes the landlord may own cannot be included on the landlord’s schedule, as these properties are not eligible for the 7.5% allowance.
If the capital value is between £55,000 and £150,000 the landlord is required to provide a full current tenancy agreement to us before landlord status can be granted on that particular property.
We must be notified of any change of ownership of the property/properties as soon as is reasonably possible. (See contact details below)

What is agent status?
Agent status is available to anyone with a rented property regardless of the capital value for a domestic property or Net Annual Valuation for a non-domestic property.

The key benefit of agent status is:-

15% allowance on the total amount due if your bill is paid in full by 30^th September each year.
No tenancy agreements are required for this type of account.

The conditions of agent status are: -

An Agreement form (opens in new window) PDF 28 KB must be signed and returned. This agreement will remain in force until 31^st March in any year, until determined by notice in writing from either party.
This agreement must remain in place for at least six months before the removal of any individual property. All properties must remain on the schedule until 31^st March each year, except when a property is sold.
The deadline for payment of an agent account is 30^th September each year. We must receive payment on or before this date.
If a property is added to an agent's schedule after 30^th September each year, we must receive payment within one month from the date of the revised bill in order for you to receive an allowance.
The agent’s residential address and any personal holiday homes/second homes the agent may own cannot be included on the schedule, as these properties are not eligible for the allowance.
We must be notified in writing of any change of ownership of the property/properties as soon as is reasonably possible. (See contact details below)

So what are the main differences between the two types of account?

A landlord account allows 7.5% allowance if paid in full by 30^th Sept.
An agent account allows 15% allowance if paid in full by 30^th Sept.
Tenancy agreements are required for a landlord account.
An Agreement form (opens in new window) PDF 28 KB is required for an agent account.
A landlord account is only available on rented domestic properties with a capital value of less than £150,000 or a non-domestic property with an Net Annual Valuation of less than £1,590.
An agent account is available on any rented property regardless of capital value.
You can withdraw from the landlord scheme at any time during the year.
An Agent account remains in place until 31^st March in any year (unless a property has been sold).
You may be entitled to exemption from rates if a property is vacant and devoid of furniture with a landlord account.
You are not entitled to claim for any periods of exemption under an agent account.

Contact Details:

Tel: 0845 300 6360

Fax: 028 9025 2630

Email: landlords.rating@lpsni.gov.uk (opens in new window)

Address:

Centralised Landlords
Team Land & Property Services
5th Floor - Room 505
Londonderry House
21 – 27 Chichester Street
Belfast
BT1 4JB

Landlords

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