To ask the Minister of Finance how he intends to implement rates relief in Northern Ireland, equivalent to that administered by councils in Great Britain.

I have taken your query to refer to the domestic rates sector, since the majority of the non domestic sector has been in receipt of rate holidays since April 2020.

There is no direct read across between the domestic rating system here, and that in Britain where Local Authorities have discretion to implement their own relief schemes. A comparison of average rate bills here with council tax bills of households in Britain shows that bills for households here are lower than their counterparts, which also face additional, separate charges for water and sewage.

There are already significant Domestic rate reliefs in place here which include the Rate Rebate Scheme, Housing Benefit, Low Income Rate Relief, Disabled Person’s Allowance, Lone Pensioner Allowance, Farmhouse relief, Clergymen’s Homes relief, and exclusions from empty property rates.

Any change in regard to reliefs would necessitate legislative change, and this cannot be progressed without a functioning Executive.