To ask the Minister of Finance (i) whether garages and workshops are eligible for the COVID-19 rates relief scheme; (ii) whether such businesses are considered retail; and (iii) to detail the rationale for these decisions.

As part of the response to COVID 19, the Executive introduced an 18% reduction in the Regional Rate for all non-domestic premises, and also a range of support measures that included the 4 month rates holiday for all businesses and small business support grants. Many garages and workshops were eligible for this support.

My Department also implemented a targeted rate relief scheme following research carried out by University of Ulster Economic Policy Centre. Retail, hospitality, leisure, tourism, airports and childcare were identified in the UUEPC research as the business uses in the greatest need of support. This was the rationale for the Executive’s decision to put in place The Rates (Coronavirus) (Emergency Relief) Regulations (Northern Ireland) 2020, as amended, which provides the detail of what uses may receive the additional 8-month targeted relief. The criteria adopted is similar to rate support schemes elsewhere.

Garage and workshop premises would be eligible for the additional relief if they are occupied by businesses that use such premises for purposes as set out in the Regulations. A garage or workshop is seldom used as a retail hereditament as defined in the Regulations. Car showrooms are identified as qualifying for the additional relief.