To ask the Minister of Finance and Personnel whether he will carry out a structural review of the business rates system in Northern Ireland, following the announcement of a review of the business rates system in England by the Chancellor of the Exchequer.

In November 2013 I first stated to the Assembly that I was committed to a full review of the non-domestic rating system, which was well before the Chancellor’s announcement. At that time I outlined that this would begin after the non-domestic revaluation has bedded in, which will be before the summer.

I would like the review to consider if the current system is fit for purpose and whether there are alternative ways of raising revenue from those who do business in Northern Ireland; either as a complete replacement or as a means of reducing the bills of those who currently pay business rates.